Imbert Imports, Inc. v. United States

Watson, Judge:

This is an appeal from the decision and judgment of Judge David J. Wilson, denying a motion filed by appellant on August 5, 1966, to set aside and vacate a judgment of dismissal rendered herein under date of February 14,1966.

Statutes relative to reappraisement proceedings provide as follows: 28 U.S.C., section 2636 (a), provides:

The decision of a single judge in a reappraisement proceeding shall he final and conclusive upon all parties unless within 30 days from the *849date it is filed with the collector of customs an application for its-review is filed with or mailed to the…