Norman G. Jensen, Inc. v. United States

Richardson, Judge:

Upon the call of the calendar, Government counsel moved for a dismissal of the instant reappraisement appeal upon the ground that the appeal was untimely filed. Plaintiff’s counsel opposed the motion.

From the official papers before the court, it appears that the involved merchandise, described on the invoice as “ ‘Hitachi’ Roller Chains,” was imported at Seattle, Wash., from Japan, and advanced in value upon appraisement. It further appears from the papers that the instant appeal was received by the collector on February 3, 1965, but that, according to the filed copy of…