Legal Opinion
Philipp Bros. Chemicals, Inc. v. United States
United States Customs Court
Decided August 26, 1963No. C.D. 2410PublishedCited by 5 opinions
1Opinion of the Court
BichaebsoN, Judge:
In this protest proceeding, the plaintiff challenges the validity of the collector’s liquidation under a claim that the appraisement is invalid by reason of a defective notice of appraisement. It is conceded that the appraised value of the involved merchandise is higher than its entered value by virtue of an advance in value made by the appraiser. And it is further conceded that a notice of appraisement was sent by the collector to the customs broker on customs Form 4301. This notice reads as follows:
NOTICE OF APPRAISEMENT OR REAPPRAISEMENT
BUREAU OF CUSTOMS
District No. 4,…
2Cases cited4 opinions
- Ambler v. PattersonNebraska Supreme Court · 1908
- Pennsylvania Co. v. Forrest Hill Building & Loan Ass'nSuperior Court of Pennsylvania · 1936
- C. S. Emery & Co. v. United StatesUnited States Customs Court · 1943
- In re John R. Sheehan & Co.Appellate Division of the Supreme Court of the State of New York · 1909
3Cited by5 opinions
- Groendyke Transport, Inc. v. New Mexico State Corp. CommissionNew Mexico Supreme Court · 1968
- Tex Mex Brick & Import Co. v. United StatesUnited States Customs Court · 1969
- United States v. International Importers, Inc.Court of Customs and Patent Appeals · 1968
- Wilmington Shipping Co. v. StatesUnited States Customs Court · 1964
- Philipp Bros. Chemicals, Inc. v. United StatesUnited States Customs Court · 1965