Wilmington Shipping Co. v. United States

Smith, Judge,

delivered tbe opinion of the court:

Wilmington Shipping Company appeals from the judgment of the United States Customs Court (Third Division, Appellate Term),, 52 Cust. Ct. 650, A.R.D. 175, affirming the dismissal, by a single judge sitting in reappraisement, of certain consolidated appeals.

The merchandise involved is plywood shipped from England during' the period between April and September of 1959 by United Plywood Company of London and consigned to Wilmington Shipping Company of Wilmington, N.C., for the account of either Thomason Plywood Corp. or Thomason Sales Co., the…