Proctor Co. v. United States

The appellant, a firm of customhouse brokers, entered at the port of Boston, in behalf of Haddon, Talbot & Smeeton, of Boston, three lots of Botany yarns. The three importations were identical and were all shipped by the firm of James Tankard (Ltd.) of Bradford, England. Upon receipt of the consular invoices and before arrival of the shipments, an employee of the appellant took the invoices to the office of the local United States appraiser and submitted them to an examiner for the purpose of ascertaining the foreign market value on the date of exportation of the yarns. It is claimed that the…