Case Name: C. F. Eccardt & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-10-22
Citations: 31 Cust. Ct. 271
Docket Number: No. 57559; protest 191581-K (New York)
Parties: C. F. Eccardt & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 31
Pages: 271–271

Head Matter:
No. 57559.
C. F. Eccardt & Co. v. United States,
protest 191581-K (New York).

Opinion:
Opinion by
Ekwall, J.
An examination of the record disclosed that the valuation adopted by the collector in liquidation was that arrived at by the appraiser, from which no appeal for reappraisement was filed. It was held that the case involves a question of value over which the court sitting on the classification side has no jurisdiction, and the protest was dismissed.