Case Name: Lep Transport, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-03-15
Citations: 36 Cust. Ct. 372
Docket Number: No. 59762; protest 260694-K (New York)
Parties: Lep Transport, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 36
Pages: 372–372

Head Matter:
Before the Second Division,
March 15, 1956
No. 59762.
Lep Transport, Inc. v. United States,
protest 260694-K (New York).

Opinion:
Opinion by
Lawrence, J.
An examination of the papers disclosed that the plaintiff did not question the classification of the merchandise nor the rate of duty, but contested the value by the appraiser. The motion of the defendant to dismiss was granted, the court holding that the proper remedy would have been pursuant to section 501, Tariff Act of 1930, as amended (19 U. S. C. § 1501), and that the plaintiff's present course of action, following the procedure outlined in section 514 (19 U. S. G. § 1514), was improper.