
    Before the Third Division,
    August 9, 1960
    No. 64443.
    Hayim & Company v. United States,
    protests 59/19674 and 59/19675 (New York).
   Opinion by

Richardson, J.

Prom an examination of the record, defendant’s motion to dismiss the protests was granted, the court holding that the plaintiff could have accomplished what it was here attempting to do, that is, challenge the appraiser’s valuation of the merchandise, by filing timely appeals for reap-praisement under section 501, supra. T. S. Kennedy Co. v. United States (2 Cust. Ct.404, C.D. 165), followed.  