Pacific Trading Co. v. United States

Cline, Judge:

This is an application for review of the decision of the trial court in Mutual Supply Co. et al. v. United States, 10 Cust. Ct. 547, Reap. Dec. 5815, insofar as the 13 appeals here involved were dismissed because the appraisements were null and void ab initio since the provisions of section 499 of the Tariff Act of 1930 with respect to designation by the collector and examination by the appraiser were not complied with and since the appraisements were completed prior to the effective date of the Customs Administrative Act of 1938. A motion for a rehearing was denied (10 Cust. Ct.…