Getz Bros. v. United States

Bichardson, Judge:

Involved in this case are three entries relating to merchandise invoiced on the consumption entry as “lauan plywood.” The imported merchandise was advanced in value upon appraisement and thereafter liquidated. No appeals for reappraisement were filed by plaintiff or its agent within the 30-day appeal period subsequent to appraisement.

It is plaintiff’s claim that it never received the notice of appraisement in each of the three entries and that accordingly, the appraise-ments are improper and the liquidations based thereon null and void. The defendant, on the other hand,…