Compass Instrument & Optical Co. v. United States

EichaedsoN, Judge:

This action involves certain binoculars and leather cases, imported from Japan and entered at the port of New York. The binoculars and cases were appraised on May 20, 1955, at a value higher than the entered value. No appeal for reappraisement of the merchandise was filed within the 30-day statutory period, and, on April 25, 1956, the collector liquidated the covering entry on the basis of the appraised value.

The question here presented is whether the appraisement of the merchandise is incomplete and the liquidation based thereon is invalid because of the alleged failure of…