Brigham v. United States

Lawrence, Judge:

When this appeal for reappraisement was called for hearing, the plaintiff, although duly notified of the time and place of hearing, failed to appear either in person or by attorney and no evidence was offered in support of said appeal.

At the trial counsel for the Government moved to dismiss the appeal on the ground that it is untimely.

It appears from the record that the appraisement was made September 28, 1945, and the appeal for reappraisement was not filed until October 30, 1945. Section 501 of the Tariff Act of 1930 requires that a written notice of appraisement shall be…