Case Name: B. A. Ittmann v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-07-26
Citations: 23 Cust. Ct. 141
Docket Number: No. 53431; protests 143825-K/12997, etc. (New Orleans)
Parties: B. A. Ittmann v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 23
Pages: 141–141

Head Matter:
No. 53431.
protests 143825-K/12997, etc. (New Orleans).
B. A. Ittmann v. United States,

Opinion:
Opinion by
Ekwall, J.
An examination of the papers disclosed that no appeals for reappraisement were filed as provided in section 501, Tariff Act of 1930. It was held that the issue in question is one that should have been raised on the reap-praisement side of the court and that the court has no jurisdiction of the question of value sitting as a classification court. The protests were therefore dismissed.