Florea & Co. v. United States

LawRence, Judge:

The judicial history of this case is as follows:

1. Importer’s appeal for reappraisement was originally decided by the trial court in Florea & Co., Inc. v. United States, 11 Cust. Ct. 384, *537Reap. Dec. 5908, the appeal being dismissed pursuant to the provision in section 501 of the Tariff Act of 1930 which provides that:

* * * No such, appeal filed by the consignee or his agent shall be deemed valid, unless he has complied with all the provisions of this Act relating to the’ entry and appraisement of such merchandise. * * *

The Government contended that the importer had failed to…