Case Name: Ed. Schuster & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-12-05
Citations: 19 Cust. Ct. 338
Docket Number: No. 7465; Entry No. 101
Parties: Ed. Schuster & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 338–338

Head Matter:
Ed. Schuster & Co., Inc. v. United States
No. 7465.
Invoice dated Brussels, Belgium, June 11, 1946.
Certified June 11, 1946.
Entered at Milwaukee, Wis., August 14, 1946.
Entry No. 101.
(Decided December 5, 1947)
Wallace & Schwarts (Joseph Schwartz of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General (Richard PL. Welsh, special attorney), for the defendant.

Opinion:
Cline, Judge:
This is an appeal for reappraisement of certain theatrical gauze imported from Belgium on June 28, 1946.
When this case was called for trial, the Government moved to dismiss the appeal on the ground that it was untimely. The record shows that the notice of advance was mailed on October 2, 1946, and the appeal for reappraisement was filed on January 17, 1947. The appeal is therefore untimely having been filed more than 30 days after the date of mailing of written notice of appraisement (section 501 of the Tariff Act of 1930).
The motion to dismiss is granted.