Plywood & Door Southern Corp. v. United States

Richardson, Judge:

The merchandise of these protests, consolidated for trial, consists of plywood imported at Houston, Texas, from Finland, and advanced in value upon appraisement. Plaintiff contends that liquidation of the covering entries is invalid because notice of appraisement was not given as required by law. Defendant contends that notice of appraisenient was given, and further, that plaintiff has failed to prove non-delivery of such notice.

The applicable statutory and regulatory provisions governing notice of appraisement are set forth in 19 U.S.C.A., section 1501 (section 501, *310Tariff…