Scaramelli v. United States

MartiN, Presiding Judge,

delivered tbe opinion of tbe court:

Tbe issue, in tbis case presents a question of procedure only. It arose upon an appeal for a so-called re-reappraisement of tbe imported mercbandise.

It will be remembered that under subsection M of Section III, tariff act of 1913, a right of appeal from an appraisement by tbe local appraiser was granted both to tbe collector and tbe importers, and when sucb an appeal was taken it became tbe duty of an appellate single general appraiser to reappraise tbe mercbandise, whereupon either party bad tbe right to appeal from that appraisement…