Border Brokerage Co. v. United States

Johnson, Judge:

These cases, consolidated at the trial, involve a number of claims, including a claim that the liquidation is invalid and void and should be set aside so that the collector can give notice of appraisement, as required by section 501 of the Tariff Act of 1930, as amended.

At the trial, counsel submitted these cases on the following stipulation:

Me. Tuttle: Each of these protests contained claims as to rates of duty but also as originally filed or by virtue of an amendment granted yesterday, each has this claim: the liquidation is invalid and void and should be set aside so that…