United States v. Penn. Commercial Corp. of America

This is an appeal from the judgment of the United States Customs Court affirming the judgment of Associate Justice Sullivan, sitting in reappraisements 43282-A, 43283-A, 43285-A, 43286-A, 43287-A, 43288-A, 43289-A, 43290-A, 43291-A, and 44411-A.

Merchandise, consisting of accordions imported into the United States from Czechoslovakia, was appraised at the entered valué. The collector at the port of New York filed an appeal in the United States Customs Court. The case was tried before Associate Justice Sullivan, sitting in reappraisement.

Upon consideration of the evidence introduced by the…