United States v. Squibb

Johnson, Judge:

This is an application for review of the decision and judgment of the trial court reported in 28 Cust. Ct. 560, Reap. Dec. 8094, involving steel drums which were imported as containers of cod-liver oil, imported from Iceland. Said application covers appeals listed in schedule “A,” hereto attached and made a part hereof. In reappraisement 145139-A, there were 311 drums containing cod-liver oil valued at U. S. $700 per 1,000 kilos, and such value included the cost of the drums, stated upon the invoice as $5.15 each. Upon entry, the nondutiable charges which were also included in…