Case: Protest 993603-G of New York Merchandise Co., Inc. (Los Angeles)
Abbreviation: Protest 993603-G of New York Merchandise Co.
Decision Date: 1940-12-20
Docket Number: No. 45017
Citation: 6 Cust. Ct. 477
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 993603-G of New York Merchandise Co., Inc. (Los Angeles).
Judges: 
Pages: 477–478

Head Matter:
No. 45017.
Protest 993603-G of New York Merchandise Co., Inc. (Los Angeles).

Opinion:
Opinion by
Evans, J.
As the appraisement was not in compliance with the statute it was held that the liquidation was invalid. Carey v. United States (16 Ct. Cust. Appls. 382, T. D. 43118) and Tower v. United States (21 C. C. P. A. 417, T. D. 46943) followed. United States v. Woolworth (22 id., 184, T. D. 47126) cited.