Legal Opinion

Moller v. United States

United States Customs Court

Decided July 16, 1947No. 7339; Entry No. J-40PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is an appeal for reappraisement of bleached Ruscus imported from Italy on September 3, 1946. The merchandise was entered on the basis of a pro forma invoice and was appraised as entered. It is claimed by the importer that when the goods arrived, the larger portion was found to consist of a lower grade material.

The merchandise was appraised on October 18, 1946 and the appeal to reappraisement was filed on November 22, 1946. At the trial counsel for the Government moved to dismiss the appeal on the ground that it was filed more than 30 days after appraisement. It has been held…

2Cases cited3 opinions

  1. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1938
  2. Glassberg v. United StatesUnited States Customs Court · 1940
  3. Rolls Razor, Inc. v. United StatesUnited States Customs Court · 1940

3Cited by1 opinion

  1. Crittall, Inc. v. United StatesUnited States Customs Court · 1952

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