Nippon Dry Goods Co. v. United States

Walker, Judge:

In this case both the plaintiff and defendant have moved for dismissal of the appeal for reappraisement involved, both on different grounds, however. Plaintiff’s motion for dismissal is based upon the ground that the appeal is premature, it being contended that no notice of appraisement, as required by section 501 of the Tariff Act of 1930 had been delivered or mailed to the consignee, his agent, or his attorney, and the issuance of an order to that effect is requested. Defendant’s motion for dismissal is based upon the ground that the appeal is untimely, it' being contended…