Legal Opinion
Smith v. United States
United States Customs Court
Decided October 4, 1965No. C.D. 2578PublishedCited by 6 opinions
1Opinion of the Court
Richardson, Judge:
The merchandise of this protest consists of track chain assemblies and tractor parts which were imported at Houston, Tex., from England, and advanced in value upon appraisement. The involved entry was liquidated upon the basis of the *217appraised values, and plaintiffs protest, claiming that the liquidation is void because notice of appraisement was not given as required by 19 U.S.C.A., section 1501 (section 501, Tariff Act of 1930). Section 1501 reads in part:
The collector shall give written notice of appraisement to the consignee, his agent, or his attorney, if (1) the…
2Cases cited5 opinions
- United States ex rel. Helmecke v. RiceDistrict Court, S.D. Texas · 1922
- Astra Trading Corp. v. United StatesUnited States Customs Court · 1964
- Compass Instrument & Optical Co. v. United StatesUnited States Customs Court · 1961
- Nippon Dry Goods Co. v. United StatesUnited States Customs Court · 1943
- United States v. Nippon Dry Goods Co.United States Customs Court · 1944
3Cited by6 opinions
- Schayer v. United StatesUnited States Customs Court · 1966
- Plywood & Door Southern Corp. v. United StatesUnited States Customs Court · 1966
- Davies, Turner & Co. v. United StatesUnited States Customs Court · 1966
- United States v. International Importers, Inc.Court of Customs and Patent Appeals · 1968
- Plywood & Door Southern Corp. v. United StatesUnited States Customs Court · 1966
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