Wilmington Shipping Co. v. United States

■Martin, Judge,

delivered the opinion of the court:

This is an appeal by the importer from a judgment of the United 'States Customs Court, Third Division, Appellate Term, 52 Cust. Ct. 642 (A.R.D.174), in which the Appellate Term affirmed the dismissal of appeals for reappraisement holding that they were prematurely filed, and thereby not lawfully filed under the provisions of section 501 of the Tariff Act of 1930 (19 USC 1501).

There is no controversy with reference to the facts. The merchandise is plywood imported from Japan. The reports of appraisement from the appraiser to the collector are…