United States v. Getz Bros.

The Government appeals from the judgment of the United States Customs Court, Third Division,1 declaring appraisements of certain merchandise to be incomplete and invalid and remanding the “matter” *91to a single judge in accordance with 28 U.S.C. 2636(d) to determine the proper dutiable value.

The merchandise consists of three entries of plywood, entered at the port of Longview, Washington, in May and June of 1961 and appraised July 12, 16, and 31 of 1963, respectively. The importer did not file an appeal for reappraisement within the thirty day period provided by section 501 of the Tariff Act of…