International Importers, Inc. v. United States

Richardson, Judge:

The two consolidated protests at bar relate to merchandise entered at the port of Chicago, Ill., in 1960. The merchandise consisting of radios with accompanying parts and/or accessories was advanced in value upon appraisement, no appeal for reappraisement was filed within the 30-day statutory period and, subsequently, the entry was liquidated.

Plaintiff claims that the liquidations are premature in that no notice of appraisement (Customs Form 4301) as required by 19 U.S.C., section 1501(a) (section 501(a), Tariff Act of 1930), as amended, was mailed. The defendant maintains…