Strauss-Eckardt Co. v. United States

Eewall, Judge:

It is claimed in this case' that the collector in liquidating an entry of Christmas-tree ornaments failed to obey this court’s mandate and did not use as a basis of .value the reappraised values found by the court. The said Christmas-tree ornaments were the subject of reappraisement No. 136340-A (collector’s No. 555) decided in Strauss-Eckhardt Co., Inc. v. United States, 8 Cust. Ct. 675, Reap. Dec. 5611. The collector used as a basis of value the entered value.

Entry was made upon a so-called duress certificate filed in attempted compliance with section 503 (b) of the Tariff Act…