Case Name: Protests 975742-G, etc., of W. F. Mackay (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-02-02
Citations: 2 Cust. Ct. 569
Docket Number: No. 40589
Parties: Protests 975742-G, etc., of W. F. Mackay (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 569–569

Head Matter:
No. 40589.
Protests 975742-G, etc., of W. F. Mackay (Pembina).

Opinion:
Opinion by
Evans, J.
It was; stipulated that the collector failed to designate any packages to be opened, examined, and appraised in these cases. On the authority of International Clearance Co. v. United States (T. D. 48544) the liquidations were held void because based on void appraisements and the protests were sustained.