F. F. G. Harper Co. v. United States

Cline, Judge:

This is an appeal for a reappraisement of decorated porcelainware imported from Nagoya, Japan, the date of certification of tbe invoice being July 28, 1931. On entry the importer added an amount to the value of the packing charges to meet an advance made by the appraiser in a test case and the merchandise was appraised at the entered value.

When the case was called for trial, counsel for the plaintiff called the customs examiner who testified that he opened and examined bub two cases in the shipment and no further evidence was submitted. An examination of the entry shows that the…