Moskowitz v. United States

Kincheloe, Judge:

This is an appeal for reappraisement of certain stenciled straw matting rugs imported from Japan and entered at the port of Wilmington, N. C.

When the case was called for trial counsel for' defendant moved for its dismissal on the ground it had not been filed within the time fixed under the provisions of section 501 of the Tariff Act of 1930. Said section 501, so far as pertinent, reads as follows:

*975The collector shall give -written notice of appraisement to the consignee, his agent, or his attorney, if (1) the appraised value is higher than the entered value, or (2) a change in…