Sam Yeung Co. v. United States

Wilson, Judge:

This case comes before us as an application for review of the decision in Sam Yeung Co. v. United States, 39 Cust. Ct. 618, Neap. Dec. 8958, wherein the trial judge sustained the appraised value of certain merchandise invoiced as “Canned Water Chestnuts,” exported from Hong Kong on March 30, 1954, and entered at the port of New York. The merchandise was entered at $7 per case, packed, and was appraised at United States $7.50 per case, net packed.

It appears that, in the case at bar, the appraiser did not indicate the statutory basis upon which he made his appraisement. Counsel…