Wilmington Shipping Co. v. United States

Kao, Judge:

When the cases listed in the schedule, attached to this decision and made a part hereof, were called for trial at the port of Wilmington, N.C., they were consolidated on motion of plaintiff. Counsel for defendant thereupon moved to dismiss the actions on the ground that the individual notices of appeal for reappraisement were untimely.

The merchandise in issue consists of plywood, shipped from England during the period between April and September 1959, by the United Plywood Co. of London, whose contract with the ultimate purchaser, either Thomason Plywood Corp. or Thomason Sales Co.…