United States v. International Importers, Inc.

The central issue involved in this appeal is whether the statutory requirement that the collector “shall give written notice” of appraisement was satisfied, within the requirements of section 501 of the Tariff Act of 1930, as amended.1

The issue arises in an appeal by the United States, defendant below, from the decision and judgment of the United States Customs Court, Third Division,2 sustaining the consolidated protests of the importer with respect to the liquidation of duties on two importations of radios, entered at the port of Chicago, Illinois, on March 4, 1960 and Novem*45ber 2,1960. The…