United States v. Hauser

Oliver, Chief Judge:

This case comes before us as an application for review of the decision reported in United States v. D. Hauser, 28 Cust. Ct. 551, Reap. Dec. 8085, wherein the trial judge dismissed the appeal for reappraisement “for failure of the collector to name the proper defendant to the action.”

Because the jurisdictional question involved is a novel one, it is pertinent to a proper disposition of this matter to here set forth the facts as they appear of record.

The merchandise involved consists of brooms, exported from Cuba and entered at' the port of Tampa, Fla. The entry, which was…