North American Mercantile Co. v. United States

Tilson, Judge:

This is an application for a review of the decision of the trial court filed under the provisions of section 501 of the Tariff Act of 1930. The judgment of the trial court, from which this appeal was taken, decrees “that the appraisement in this case is; null and void ab initio.” This judgment is based upon a finding by the trial court that:

* * * In the present case the collector has not specified what packages; were selected by him to be examined as he was required to do under the provisions of section 499 of the Tariff Act of 1930, and the appraisement is therefore null and…