Clayton Chemical & Packaging Co. v. United States

MollisoN, Judge:

When this appeal for reappraisement was called for trial, counsel for the defendant moved that it be dismissed as untimely, pointing out that the copy of the notice of appraisement, customs Form 4301, transmitted with the official papers by the collector and received in evidence as defendant’s exhibit A, bears a notation that the original of such notice was mailed on November 8, 1954, whereas the appeal for reappraisement was not received in the collector’s office until March 7, 1955.

Section 501 of the Tariff Act of 1930, as amended, provides that—

* * * The decision of the…