United States v. Nippon Dry Goods Co.

Tilson, Judge:

This is an application for review of the decision and judgment of the trial court in which it granted the motion of counsel for the importer to dismiss the appeal upon the ground that the appeal was, premature, and rendered judgment directing that the papers be returned to the collector in order that proper notice of appraisement might be mailed or delivered to the consignee, his agent, or attorney as provided by the statute.

Section 501 of the Tariff Act of 1930, so far as here pertinent, reads as follows:

The collector shall give written notice of appraisement to the consignee,…