National Carloading Corp. v. United States

Mollison, Judge:

In these cases plaintiff has made a motion for an order of this court holding the appraisements herein to be null and void ab initio “in that the collector failed to make a proper designation and the appraiser failed to make a proper examination under Section 499 of the Tariff Act of 1930.”

The appraisement in each case was made prior to the effective date of the Customs Administrative Act of 1938 (52 Stat. 1084), and disposition of the motion is therefore governed by the provisions of section 499, supra (19 U. S. C. 1934 edition, § 1499), as they were before the enactment of…