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MILLER v. UNITED STATES

C.D. 4473, Court No. 71-11-01775.

364 F.Supp. 1390 (1973)

Ruth MILLER, Executrix of the Estate of Guy Homer Markham Jeffrey aka Mark Jeffrey a/c Burns & Towne West, Inc. v. UNITED STATES.

United States Customs Court.

October 11, 1973.

Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal. (Leonard M. Fertman, Los Angeles, Cal., of counsel), for plaintiff.

Irving Jaffe, Acting Asst. Atty. Gen., James Caffentzis, New York City, trial attorney, for defendant.

RICHARDSON, Judge:

The merchandise covered by the entries in this action was advanced in value upon appraisement following entry at the port of Los Angeles-Long Beach, Calif. in 1969. It is alleged in the complaint that the appraisement and liquidation of the subject entries are null and void because notice of appraisement was not given in accordance with 19 U.S.C. A., section 1501 (section 501, Tariff Act of 1930, as amended.)1

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