Hersey of Canada, Ltd. v. United States

Rao, Chief Judge:

These appeals for reappraisement, consolidated for trial, are presently before the court on a motion by defendant to dismiss them on the ground that they were not filed by the proper party as provided by section 501 of the Tariff Act of 1930, as- amended (19 U.S.C., section 1501).

Said section provides:(a) The collector shall give written notice of appraisement to the consignee, his agent, or his attorney, if (1) the appraised value is higher than the entered value, or (2) a change in the classification of the merchandise results from the appraiser’s determination of value, or…