Niebuhr v. United States

Cline, Judge:

These three appeals for reappraisement were consolidated for trial and it was agreed between counsel that the record in William J. Oberle, Inc. (Blumenthal Print Works) v. United States, 2 Cust. Ct. 966, Reap. Dec. 4682, be incorporated and made a part of the record in these cases.'

An examination of the invoices in the cases herein involved shows that the merchandise under appraisement consists of cotton damask ticking imported from Belgium and that the importer added on entry to meet advances made by the appraiser in other cases which were pending reappraisement. The goods were…