## Facts

- Beacon Shipping Co., Inc. (Beacon) made seven customs entries for the importation of merchandise “for” American Brassiere Corp. (American), identified as the actual owner of the goods.
- United States customs officers appraised the imported merchandise at values higher than the values declared on the entry papers.
- Top Form Brassiere Mfg. Co., Ltd. (Top Form) filed appeals for reappraisement in the United States Customs Court covering all seven entries, stating it acted on behalf of American.
- The United States moved to dismiss the reappraisement appeals on the ground that Top Form lacked statutory standing to bring them.
- In opposing dismissal, Top Form contended it could proceed as American’s agent because (in Top Form’s view) American was liable to the United States for payment of the duties.
- The court considered the entries as having been made by Beacon as the importer/consignee of record, with American described as the actual owner for whom the entries were made.
- The decision addressed the case at the motion-to-dismiss stage and turned on who, under the reappraisement statute, was authorized to appeal an appraisement.

## Issues

1. Whether Top Form, purporting to act as agent for American (the actual owner), had statutory standing to file and maintain appeals for reappraisement of the seven entries when the entries were made by Beacon as importer/consignee.

## Decision

- The court granted the United States’ motion to dismiss the reappraisement appeals.
- The court held that the right to seek reappraisement is limited by statute to the persons the statute authorizes—generally the importer/consignee (and qualifying agents recognized by law).
- The court rejected Top Form’s argument that an asserted agency relationship with the actual owner, based on claimed duty liability, was enough to confer standing.
- Because Top Form was not within the statutory class entitled to appeal the appraisements, the appeals were dismissed for lack of standing.

## Legal Principles

- The right to appeal an appraisement for reappraisement is created by statute and is limited to those persons the statute identifies.
- In reappraisement proceedings, standing generally rests with the importer/consignee of record (and agents recognized by the customs laws for that purpose), not with any party that has only an economic interest in the merchandise.
- An “actual owner” designation and a private agency arrangement do not, by themselves, expand who may bring a reappraisement appeal.
- When determining who may appeal, the court looks to the statutory roles reflected in the entry and importation record rather than to private understandings about who ultimately bears the cost of duties.

## Conclusion

The Customs Court dismissed Top Form’s reappraisement appeals because the reappraisement statute confers the right to appeal only on the importer/consignee (and certain recognized agents), and Top Form’s attempt to proceed solely as the actual owner’s agent did not place it within the class of parties authorized to bring the appeals.


Top Form Brassiere Mfg. Co. v. United States, 342 F. Supp. 1167 (1972)