Wilmington Shipping Co. v. United States

Eichardson, Judge:

This is an application which was filed by the importer for a review of the decision and judgment of a single judge, sitting in reappraisement, which dismissed the importer’s appeals for reappraisement for untimeliness on the oral motion of the Government made prior to trial. (Wilmington Shipping Company v. United States, 50 Cust. Ct. 366, Reap. Dec. 10428.)

The facts are not in dispute. The merchandise involved in the several appeals which were consolidated for trial consists of plywood of Japanese origin, which was imported at Wilmington, N.C., from England during the period…