National Silver Co. v. United States

DISSENTING OPINION

Richardson, Judge:

I dissent from the majority in this protest because the liquidation was not based on a “final appraisement.”

*267This is a 1967 protest, and, according to Title I, Section 122 of The Customs Courts Act of 1970, and hule 14.9(b) (1) of the hules of the Customs Court, it is governed by the law in effect prior to October 1, 1970. The liquidation in this protest is premature and void. The law in effect prior to October 1,1970 as declared by the Court of Customs and Patent Appeals, and by this court in an unbroken chain of decisions, is that a liquidation of an entry…