Geo. Wm. Rueff, Inc. v. United States

Oliver, Presiding Judge:

This is an appeal to reappraisement under section 501 of the Tariff Act of 1930 from the value found by the United States appraiser at the port of New Orleans on certain machine-glazed kraft paper exported from Finland.

Counsel for plaintiff have limited this appeal to the claim that the appraisement is null and void for the reason that the collector failed to designate and the appraiser failed to examine, 1 out of every 10 packages as required by section 499 of the Tariff Act of 1930.

Section 499, so far as pertinent for the purpose of this case, reads as follows:

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