Inlander-Steindler Paper Co. v. United States

Rao, Judge:

Counsel for the defendant herein has moved this court for an order dismissing plaintiff’s appeal for reappraisement on the ground of untimeliness. The motion is one of long standing, having been previously submitted for decision, and twice set down for the introduction of oral testimony.

In the moving papers, it was alleged that the appeal is untimely for the reason that it was not filed within the statutory 30-day period provided in section 501 of Tariff Act of 1930 (19 U.S.C. §1501), as amended by the Customs Simplification Act of 195'3, which reads as follows:

§ 501. Notice of…