Legal Opinion

New York Merchandise Co. v. United States

United States Customs Court

Decided November 27, 1943No. C. D. 814Published

1Opinion of the Court

Ekwall, Judge:

These protests which arose at the port -of Los Angeles, Calif., allege as follows:

Your liquidation is invalid because based upon a void and illegal appraisement. You did not designate, nor did the examiner and appraiser; examine, at least one out of 10 packages as provided for in section 499.

These protests are before us on rehearing, having been decided adversely to the importer’s contention in a decision reported in 6 Cust. Ct. 75, C. D. 430. When the case was originally before the court no testimony was offered in support of the claims made in the pleadings and the court ruled…

2Cases cited6 opinions

  1. Carey v. United StatesCourt of Customs and Patent Appeals · 1928
  2. Geo. Wm. Rueff, Inc. v. United StatesUnited States Customs Court · 1942
  3. Montgomery Ward v. United StatesUnited States Customs Court · 1940
  4. New York Merchandise Co. v. United StatesUnited States Customs Court · 1941
  5. Union Importing Co. v. United StatesUnited States Customs Court · 1939

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