Sam Yeung Co. v. United States

Donlon, Judge:

Plaintiff is before the court litigating the appraised value of canned water chestnuts, whole and sliced, and of canned bamboo shoots.

These three appeals to reappraisement have been consolidated for purposes of trial. The official papers are in evidence. Both parties introduced proofs.

An earlier litigation (idem v. idem, 52 Cust. Ct. 572, Reap. Dec. 10760) involved an importation of water chestnuts from Hong Kong.

The proofs before the court now identify the country of origin of the instant merchandise variously as Formosa and as Taiwan. There is similar confusion as to the name…