United States v. Northam Trading Corp.

Tilson, Judge:

This is an application for review, filed by the Government, against the decision and judgment of the trial court, wherein, the court held each of the appraisements herein involved to be null and void, because the record satisfied the court below that no such designation of the merchandise was made by the collector as is contemplated by section 499 of the Tariff Act of 1930, and also because there was a failure to comply with the statute in regard to the examination of the proper number of packages.

The merchandise the dutiable value of which is here involved consists of so-called…