United States v. Gothic Watch Co.

Cline, Judge:

This is an application for review of a decision rendered by a single judge of the United States Customs Court in an appeal for reappraisement challenging the legality of the appraiser’s action in attempting to reappraise the imported merchandise.

The merchandise consisted of wrist watches, imported from Switzerland on or about December 20, 1943. The following facts are established by a stipulation of the parties and the oral and documentary •evidence herein. The merchandise was entered on December 28,1943, and thereafter the invoice and a form entitled “Summary of Exami*236nation and…