Schneider Bros. & Co. v. United States

Mollison, Judge:

When this appeal for reappraisement was called for trial counsel for the plaintiff moved “for a finding on the papers that the original purported appraisement was null and void ab initio by reason of the failure of the collector to comply with the provisions of Section 499 of the Tariff Act of 1930.”

The appraisement herein was made on February 10, 1937, and hence any action in connection with the motion is governed by the provisions of section 499, supra (19 U. S. C. 1934 edition, § 1499), as they were prior to the enactment of the Customs Administrative Act of 1938 (52 Stat.…