Lionel Trading Co. v. United States

Lenroot, Judge,

delivered tbe opinion of tbe court:

Tbis is an appeal from a judgment of tbe United States Customs Court, Third Division, reversing tbe judgment of tbe single judge in a reappraisement proceeding, and remanding tbe case witb direction to dismiss appellant’s appeal to reappraisement.

Tbe merchandise involved consists of paper boxes used as containers of powder and perfumery, exported from France and entered through tbe port of New York during May 1929.

Tbe local appraiser appraised the merchandise at tbe invoice value, disallowing a deduction therefrom of 28 per centum which…