Legal Opinion

West Palm Beach Terminal Co. v. United States

United States Customs Court

Decided May 3, 1962No. Reap. Dec. 10235; reappraisement R61/16264Published

1Opinion of the Court

Entered at West Palm Beach, Ela. (Tampa, Ela.) Motion by defendant. The following memorandum accompanied the order granting motion to dismiss appeal for reappraisement:

Wilson, Judge:

This matter came on regularly for hearing before the court in West Palm Beach, Ela., on the 6th day of March 1962, upon the motion of the defendant, the United States, to dismiss the appeal for reappraisement on file herein on the ground that the filing thereof was untimely. Ninety-nine entries are involved.

It is conceded by the plaintiff that the appeal was filed more than 30 days after written notice had been…

2Cases cited5 opinions

  1. Caminetti v. United StatesSupreme Court of the United States · 1917
  2. Hamilton v. RathboneSupreme Court of the United States · 1899
  3. Commissioner of Immigration of Port of NY v. GottliebSupreme Court of the United States · 1924
  4. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1938
  5. United States v. Electric Auto-Lite Co.United States Customs Court · 1950

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