Orlex Dyes & Chemicals Corp. v. United States

Richardson, Judge:

This action arises by way of protest. The merchandise involved (sodium trichloracetate) was entered at the port of New Orleans, La., on February 12, 1954. It was apparently appraised on April 12, 1955. The covering entry was liquidated by the collector of customs on August 16, 1955.

The claim is made in the protest that the “appraisement of said merchandise and liquidation of customs entry pursuant thereto were illegal, null and void, since no notice on Customs Form 4301 was made to the importer of record, stating therein that the appraised value exceeds the entered value.”

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