Case Name: Protest 990050-G of Minobu Trading Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-04-24
Citations: 6 Cust. Ct. 618
Docket Number: No. 45769
Parties: Protest 990050-G of Minobu Trading Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 618–618

Head Matter:
Before the First Division,
April 24, 1941
No. 45769.
Protest 990050-G of Minobu Trading Corp. (New York).

Opinion:
Opinion by
Evans, J.
On the authority of United States v. Davis (20. C. C. P. A. 305, T. D. 46087) and Tower v. United States (21 id. 417, T. D. 46943) it was held that the liquidation, being based on a void appraisement, is null and void. The protest was therefore sustained.