Miller v. United States

Richardson, Judge:

The merchandise covered by the entries in this action was advanced in value upon appraisement following entry at the port of Los Angeles-Long Beach, Galif. in 1969. It is alleged in the complaint that the appraisement and liquidation of the subject entries are null and void because notice of appraisement was not given *58in accordance with 19 U.S.C.A., section 1501 (section 501, Tariff Act of 1930, as amended).1

The involved entries were made in the name of plaintiff-customs broker Mark Jeffrey (who died prior to trial and was substituted for by Ruth Miller, the executrix of his…