Valley Hardware Supply, Inc. v. United States

Richardson, Judge:

This is a motion by the defendant to dismiss for lack of jurisdiction, and to refer the action to an appropriate customs officer for appropriate administrative action.

In a stipulation before the Third Division by and between counsel for the respective parties, they agreed, among other things:

“4. That the Official Court papers contain a copy of a Notice of Appraisement on Customs Form 4301, allegedly issued by the Collector of Customs under Sec. 501 of the Tariff Act of 1930, but that said copy retained in the entry file does not contain a notation of the date of delivery…