Union Importing Co. v. United States

Dallinger, Judge:

These appeals to reappraisement involve the question of the dutiable values of certain tomatoes imported in tins *912packed in boxes or cartons. They were exported from Italy during the latter part of 1935 and entered at the port of Boston.

At the hearing held before me at that port on October 7, 1938, counsel for the plaintiff moved to dismiss the appeals on the ground that the appraisements were null and void, for the reason that the collector failed to designate, and the appraiser failed to examine, one out of every ten packages, as required by section 499 of the Tariff Act of…