Ittmann v. United States , 23 Cust. Ct. 141 ( 1949 )

Opinion by

Ekwall, J.

An examination of the papers disclosed that no appeals for reappraisement were filed as provided in section 501, Tariff Act of 1930. It was held that the issue in question is one that should have been raised on the reap-praisement side of the court and that the court has no jurisdiction of the question of value sitting as a classification court. The protests were therefore dismissed.