Capital Rock Co. v. United States

Donlon, Judge:

Compressed board from Japan was imported at San Francisco and entered there on September 21, 1959. Entry was under paragraph 412 of the Tariff Act of 1930, with estimated duty payable at 16% per centum ad valorem. On the same date, plaintiff filed in duplicate with the collector at San Francisco customs Form 4301 “Request for and/or Notice op Appraisement or Reappraisement,” in the name of Capital Rock Co., c/o James Loudon & Co., Inc. This form is the usual request for notice of appraisement.

On October 12, 1959, the merchandise was examined, and the appraiser duly notified…