Universal Carloading & Distributing Co. v. United States

Evans, Judge:

This is an application for review of a decision on appeal to reappraisement reported as Reap. Dec. 4712. The merchandise involved consists of cream separators manufactured in Belgium, entered at the port of New York in the spring of 1938. Through some inadvertence the earlier importation which was entered on April 16, 1938, bears the later number on reappraisement, to wit, No. 129637-A, while the later importation entered on June 1, 1938, bears number 129636-A.

The separators involved in reappraisement 129636-A were invoiced at 263 belgas each, c. i. f. New York, entered at 263…