Legal Opinion

Madden Machine Co. v. United States

Court of Customs and Patent Appeals

Decided June 27, 1974No. 74-14, C.A.D. 1130PublishedCited by 4 opinions

1Opinion of the Court

Millek, Judge.

This appeal is from an order of the Customs Court (motion for rehearing denied), dismissing appellant’s action for lack of jurisdiction.1 We reverse and remand.

*98Appellant’s action is based on denial of its protest against tlie denial of its request for reliquidation under section 520(c) (1) of tlie Tariff Act of 1980 (19 USC 1520(c) (1)), as amended, with respect to the entry in 1966 of a paper making machine and/or parts therefor imported from Finland. The entry was appraised, and notice thereof sent to appellant on January 19, 19/0. Liquidation was effected on March 27,1970.…

2Cases cited3 opinions

  1. Gray v. PowellSupreme Court of the United States · 1941
  2. United States v. RyanSupreme Court of the United States · 1931
  3. The United States v. Rudolph MilesCourt of Customs and Patent Appeals · 1969

3Cited by4 opinions

  1. Power-One Inc. v. United StatesUnited States Court of International Trade · 1999
  2. Feudor, Inc. v. United StatesUnited States Customs Court · 1977
  3. PPG Industries, Inc. v. United StatesUnited States Customs Court · 1980
  4. PPG Industries, Inc. v. United StatesUnited States Court of International Trade · 1982

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