William J. Oberle, Inc. v. United States

Tilson, Judge:

Tbe merchandise involved in this appeal to reap-praisement consists of steel wire rope exported from Germany and entered at the port of New Orleans on December 28, 1935. The case was first heard at Chicago, then at New Orleans, and the final hearing was had at Chicago on December 9, 1940. Evidence was introduced as to the correct value of the merchandise, and also for the purpose of showing that the merchandise had never been legally appraised.'

As heretofore stated, the merchandise was entered on December 28, 1935, and it is therefore subject to the provisions of section 499 of…