Strouse v. United States

The imported merchandise in this case was entered at the invoice value. The local appraiser returned the same as correct. The collector appealed to reappraisement to a single general appraiser, who affirmed the appraised value. The collector again appealed to a board of three general appraisers for re-reappraisement. That board found the market value to be in excess of the entered value. Thereupon the collector liquidated the duties upon the value found by the last-mentioned board in compliance with the provisions of paragraph M, section III, of the tariff act of 1913, and also assessed…