Downing v. United States

Bland, Judge,

delivered tbe opinion of the court:

This appeal involves our review of the action of the Third Division of the United States Customs Court in two reappraisement cases, which, by a divided court, affirmed the decisions of the single general appraiser.

The importations in controversy consisted of two entries of colored cotton crépe of a grade and quality known as matsu (Pine) brand exported from Japan and imported at the port of Boston. The two importations were consolidated and tried

*236T. D. Downing.& Co. entered one of the importations at “yen 9.25 per piece, plus charges shown on the…