Art Craft Jewelry Co. v. United States

Biohaedson, Judge:

The merchandise in the case at bar consists of 14K gold findings imported in October 1963 and assessed at 24% ad valorem under item 740.10, TSUS. Plaintiff claims a refund is due on the duties paid for merchandise never received by plaintiff. Plaintiff further claims the appraisement is void because there was no examination of the imported merchandise as provided under 19 U.S.C.A., section 1499 (section 499, Tariff Act of 1930, as amended).

The parties stipulated that the protest was timely filed and that the merchandise involved herein arrived in the United States at San…