Bernal v. United States

Ekwall, Judge:

These two cases have been consolidated and tried together. They involve the same entry but not the same issue. In protest No. 124457-K, plaintiff claims that the appraisement, particularly as it covers 16 boxes of cotton stockings, is illegal and void. Therefore, it is contended the matter should be remanded to a single judge for the purpose of reappraisement. (See section 501, Tariff Act of 1930, as amended by the Customs Administrative Act of 1938.) Protest 124458-K is directed against the collector’s refusal to reliquidate on the ground of clerical error, which it is alleged…