Garod Radio Corp. v. United States

Richardson, Judge:

Certain radios and accessories were imported by plaintiff from Germany and entered at the port of New York. The merchandise was appraised at a value higher than the entered value, and a notice of appraisement, dated December 17, 1954 (plaintiff’s exhibit 1), was sent to the plaintiff corporation informing it that the appraised value of the merchandise exceeded the entered value.

Under date of January 5, 1955, plaintiff sent to the collector of customs the following letter, which was admitted in evidence as plaintiff’s exhibit 2:

*474Collector of Customs

Custom House

New York 4, New…