Gothic Watch Co. v. United States

LawreNCE, Judge:

This appeal for reappraisement challenges the legality of certain administrative procedure. It has been carefully and thoroughly presented upon a record comprising both testimonial and documentary evidence. Stripped of nonessentials, the salient facts of the case, which are not disputed,, are here set forth in chronological order.

In December 1943 the plaintiff brought into this country from Switzerland certain watches which were entered by the importer at the invoice value in Swiss francs.

In January 1944 the United States appraiser of merchandise sent his report of value to…