Gitkin Co. v. United States

Mollison, Judge:

The 70 appeals for reappraisement enumerated in the attached schedule were consolidated for the purposes of trial and disposition together, and relate to importations of bamboo blinds and similar articles from Japan during the years 1956 and 1957.

At the trial of the issue, counsel for the plaintiff herein limited the appeals for reappraisement to those importations in which the invoices are from Nosawa & Co., Ltd., of Kobe, Japan.

*509As the issue is presented, it involves the question of whether Nosawa & Co., Ltd. (hereinafter referred to as Nosawa), was the actual seller of the…