Case Name: Japan Import Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-02-08
Citations: 2 Cust. Ct. 836
Docket Number: No. 4515; Entry No. 8081
Parties: Japan Import Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 836–836

Head Matter:
Japan Import Co. v. United States
No. 4515.
Invoice dated Kobe, Japan, May 12, 1934.
Entered at Los Angeles, Calif., June 21, 1934.
Entry No. 8081.
(Decided February 8, 1939)
Barnes, Richardson & Colburn (Joseph Schwartz of counsel) for the plaintiff.
Webster J, Oliver, Assistant Attorney General (Daniel 0. McGrath, and Daniel I. Auster, special attorneys), for the defendant.

Opinion:
Brown, Judge:
In this case it appears from the record that there was a failure to designate one out of every ten packages. This under the authority of Reap. Dec. 4401 per McClelland, P. J., and United States v. Davis, Sinai Kosher Sausage Factory, 20 C. C. P. A. 305, T. D. 46087, and cases cited, vitiates the appraisement.
Judgment will therefore issue declaring the appraisement appealed from void, which will result in liquidation upon the entered value.