Herbert Kann Co. v. United States

Oliver, Chief Judge:

This appeal for reappraisement relates to certain footwear, which was exported from Yokohama, Japan, and entered at the port of Mobile, Ala. At plaintiff’s request, the appeal was transferred to New York for hearing.

When the case was called for hearing at New York, defendant moved for dismissal of the appeal on the ground of untimeliness. Statutory provisions governing appeals for reappraisement are embodied in section 501 of the Tariff Act of 1930, as amended (88 Treas. Dec. 186, T.D. 53318), which, so far as pertinent, reads as follows:.Tbe collector shall give written…