Gertzen v. United States

In this case a consumption entry was made January 19, 1921, for 91 rolls of printing paper. The value thereof as stated in the entry was $8,925, in which were included certain dutiable charges about which there is no question. Neither the.value per pound nor the number of pounds was stated in the entry, but therein the merchandise was claimed to be free of duty. The consular invoice filed on entry was certified by the consul November 12, 1920, and stated the weight of the importation to be 110,138.88 pounds.

As appears by the examiner’s report dated January 31, 1921, he appraised the…