Case Name: Hayim & Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-08-09
Citations: 45 Cust. Ct. 238
Docket Number: No. 64443; protests 59/19674 and 59/19675 (New York)
Parties: Hayim & Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 238–238

Head Matter:
Before the Third Division,
August 9, 1960
No. 64443.
Hayim & Company v. United States,
protests 59/19674 and 59/19675 (New York).

Opinion:
Opinion by
Richardson, J.
Prom an examination of the record, defendant's motion to dismiss the protests was granted, the court holding that the plaintiff could have accomplished what it was here attempting to do, that is, challenge the appraiser's valuation of the merchandise, by filing timely appeals for reap-praisement under section 501, supra. T. S. Kennedy Co. v. United States (2 Cust. Ct.404, C.D. 165), followed.