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SANFORD STEEL PIPE PRODUCTS CO. v. UNITED STATES

C.D. 4346; Protest Nos. 68/31408-8268, 68/58036-10107.

339 F.Supp. 1273 (1972)

SANFORD STEEL PIPE PRODUCTS CO. v. UNITED STATES.

United States Customs Court, Third Division.

March 24, 1972.

Attorney(s) appearing for the Case

Allerton deC. Tompkins, New York City, for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (James Caffentzis, New York City, trial attorney), for defendant.

Before RICHARDSON and LANDIS, Judges.

RICHARDSON, Judge:

The question arising in these two protests covering 11 entries of steel pipe fittings imported from Germany and consolidated for trial is whether certain letters sent to the district director by a customs broker constitute appeals for reappraisement so as to invalidate liquidation of the affected entries which took place prior to a determination of said "appeals." The text of the letters in question...

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