Philipp Bros. Chemicals, Inc. v. United States

Oliver, Chief Judge:

This case is before me on remand from classification proceedings decided by the third division of this court in Philipp Brothers Chemicals, Inc. v. United States, 51 Cust. Ct. 35, C.D. 2410. The conclusion reached therein was to the effect that, where the notice of appraisement required by section 501, Tariff Act of 1930, as amended, fails to specify a reason for the giving of such notice, it is defective and the appraisement completed upon such defective notice is invalid. The liquidation based upon the invalid appraisement was also held to be invalid. The judgment issued…