Teller v. United States

On November 27, 1931, this court delivered its opinion in this suit, 19 C. C. P. A. (Customs) 238 T. D. 45339, affirming the judgment of the Customs Court, T. D. 44728, holding in effect that a special report of a local appraiser purporting to describe the involved'merchandise, made subsequent to the 60-day period provided by section 515 of the Tariff Act of 1922 as to the time within which the collector of customs should act upon a protest, was extra-official and did not become legally a part of the record upon appeal to the United States Customs Court.

The essential facts of the case were…