Case Name: Protest 993603-G of New York Merchandise Co., Inc. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-20
Citations: 6 Cust. Ct. 477
Docket Number: No. 45017
Parties: Protest 993603-G of New York Merchandise Co., Inc. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 477–478

Head Matter:
No. 45017.
Protest 993603-G of New York Merchandise Co., Inc. (Los Angeles).

Opinion:
Opinion by
Evans, J.
As the appraisement was not in compliance with the statute it was held that the liquidation was invalid. Carey v. United States (16 Ct. Cust. Appls. 382, T. D. 43118) and Tower v. United States (21 C. C. P. A. 417, T. D. 46943) followed. United States v. Woolworth (22 id., 184, T. D. 47126) cited.