Hersey of Canada, Ltd. v. United States

Eiohaedson, Judge:

This application for review was filed by the plaintiff-appellant seeking a review of the decision and judgment of a single judge sitting in reappraisement in Hersey of Canada, Ltd. v. United States, 58 Cust. Ct. 629, R.D. 11275, and dismissing the subject reappraisement appeals on the motion of the Government.

The appeals herein involve the construction of the words “consignee or his agent” as these words are used in 19 U.S.C.A., section 1501 (section 501, Tariff Act of 1930, as amended), on the question of the capacity of the appellant to file and prosecute reappraisement…