R. L. Swearer Co. v. United States

ORDER

Walker, Judge:

These are appeals to reappraisement involving so-called duress entries in connection with which a certificate was filed under the provisions of section 503 (b) of the Tariff Act of 1930 stating that the merchandise was entered at higher values than the dutiable values because of advances made by the appraiser in a similar casp then pending on appeal to reappraisement, the said test case being Pittsburgh Entry No. 263 of November 4, 1939, Reappraisement No. 138002-A. That case was decided on March 13, 1942 (R. L. Swearer et al. v. United States, Reap. Dec. 5598), and the…