Arnold, Schwinn & Co. v. United States

Richardson, Judge:

In these 17 consolidated protest cases, we are called upon to determine whether the collector of customs failed to give notice of the appraisement of certain imported merchandise to the consignee, his agent, or his attorney, as required by 19 U.S.C.A., section 1501(a) (section 501(a), Tariff Act of 1930), as amended, which reads in pertinent part as follows:

The collector shall give written notice of appraisement to the consignee, his agent, or his attorney, if (1) the appraised value is higher than the entered *157value.Tlie decision of the appraiser, including all…