Legal Opinion

Crittall, Inc. v. United States

United States Customs Court

Decided December 11, 1952No. Reap. Dec. 8189; Entry Nos. J-87; J-182PublishedCited by 1 opinion

1Opinion of the Court

MollisoN, Judge:

Wben these two appeals for reappraisement were called for trial at the port of Milwaukee, Wis. (to which port they were transferred from Jacksonville, Fla., the port of entry), counsel for the defendant moved to dismiss the same on the grounds (1) that the entered and appraised values were the same, and the appeals for reappraisement consequently raised no issue, and (2) that the appeals were untimely, having been filed more than 30 days after the date of appraisement.

It appears from an examination of the official papers transmitted to the court that in each case the…

2Cases cited3 opinions

  1. Glassberg v. United StatesUnited States Customs Court · 1940
  2. Brigham v. United StatesUnited States Customs Court · 1947
  3. Moller v. United StatesUnited States Customs Court · 1947

3Cited by1 opinion

  1. Charleston Overseas Forwarders, Inc. v. United StatesUnited States Customs Court · 1955

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