New York Merchandise Co. v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks ..to recover certain sums of money collected as customs duties upon importations at the port of Los Angeles, Calif. Plaintiff claims that the liquidation of the entry is invalid because based upon an illegal appraisement, in that the collector did not designate, nor did the examiner and appraiser examine at least 1 out of 10 packages as provided for in section 499 of the Tariff Act of 1930. It is further claimed that the merchandise should be assessed on the basis of the entered value without assessment of…