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PHILIPP BROTHERS CHEMICALS, INC. v. UNITED STATES

C.D. 2410; Protest No. 322599-K.

222 F.Supp. 489 (1963)

PHILIPP BROTHERS CHEMICALS, INC. v. UNITED STATES.

United States Customs Court Third Division.

August 26, 1963.

Attorney(s) appearing for the Case

Eugene R. Pickrell, New York City, Murray Sklaroff, New York City, of counsel, for plaintiff.

John W. Douglas, Asst. Atty. Gen., Sheila N. Ziff, New York City, trial atty., for defendant.

Before DONLON and RICHARDSON, Judges.

RICHARDSON, Judge.

In this protest proceeding, the plaintiff challenges the validity of the collector's liquidation under a claim that the appraisement is invalid by reason of a defective notice of appraisement. It is conceded that the appraised value of the involved merchandise is higher than its entered value by virtue of an advance in value made by the appraiser. And it is further conceded that a notice of appraisement was sent by the collector to the customs broker...

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