United States v. European Trading Co.

This is an appeal from a decision of the United States Customs Court, Second Division, dismissing an application of the Government for review of the decision and judgment of the trial court in a reap-praisement proceeding. The application was dismissed upon the ground that it was filed prematurely, under the provisions of section *105501 of tbe Tariff Act of 1930, which, so far as here pertinent, reads as follows:

* * * Such decision [of the single judge] shall be final and conclusive upon all parties unless within thirty days from the date of the filing of the decision with the collector an…