Charleston Overseas Forwarders, Inc. v. United States

Johnson, Judge:

This is an appeal for reappraisement of certain electrical equipment, exported from Denmark on or about March 6, 1954. The merchandise was appraised as entered on July 8, 1954, and this appeal was filed on September 8, 1954.

When this case was called for trial, there was no appearance on the part of the plaintiff and counsel for the Government moved to dismiss it on the ground that the appeal was untimely. Counsel pointed out that the appeal was filed more than 30 days after appraisement, and, since there had been no advance in value, that there was no reason *528to send a notice of…