Sanford Steel Pipe Products Co. v. United States

Richardson, Judge:

The question arising in these two protests covering 11 entries of steel pipe fittings imported from Germany and *114consolidated for trial is whether certain letters sent to the district director by a customs broker constitute appeals for reappraisement so as to invalidate liquidation of the affected entries which took place prior to a determination of said “appeals.” The text of the letters in question, dated September 25,1967, and October 19,1967, and received in evidence at the trial with the official papers, read:

DISTRICT DIRECTOR OK CUSTOMS

610 South Canal Street

Chicago,…