
    Before the First Division,
    April 24, 1941
    No. 45769.
    Protest 990050-G of Minobu Trading Corp. (New York).
   Opinion by

Evans, J.

On the authority of United States v. Davis (20. C. C. P. A. 305, T. D. 46087) and Tower v. United States (21 id. 417, T. D. 46943) it was held that the liquidation, being based on a void appraisement, is null and void. The protest was therefore sustained.  