Case Name: Nippon Trading Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-06-22
Citations: 9 Cust. Ct. 492
Docket Number: No. 5664; Entry Nos. 15589 and 15865
Parties: Nippon Trading Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 492–492

Head Matter:
Nippon Trading Co. v. United States
No. 5664.
Entry Nos. 15589 and 15865.
Invoices dated Nagoya, Japan, January 24, 1930, and January 25, 1930.
Certified January 25, 1930, and January 27, 1930
Entered at San Erancisco, Calif., February 11, 1930, and February 17, 1930.
(Decided on remand (Reap. Dec. 5608) June 22, 1942).
Lawrence & Tuttle (George R. Tuttle of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General (Joseph E. Weil and Daniel I. Auster, special attorneys), for the defendant.

Opinion:
Dallingee, Judge:
These appeals to reappraisement having been decided by the Third Division of this court (Reap. Dec. 5608) sitting in review, and the said division having reversed the decision and judgment of the trial judge (Reap.-Dec. 5302), and having remanded said appeals to the trial judge with instructions to dismiss the same, the said appeals must be and hereby are dismissed. Judgment will be rendered accordingly.