United States v. Wakem

The importers entered seven shipments of radial ball bearings at the port of Chicago. In entry No. 4078, the Government having *162received information leading the collector to believe the goods were appraised at too low a figure, appealed to reappraisement. After a hearing, the single general appraiser found the dutiable value of these goods to be “invoice value multiplied by eighteen one-hundredths. Less 33Less 10 and 7J4 per cent. Add packing.” From this judgment, importer applied for a review by the Board of General Appraisers. In the six remaining entries the goods were appraised in…