United States v. Steffan

This is an appeal from a judgment of the United States Customs Court sustaining appellee's protest upon the ground that the appraisement and reappraisement of the merchandise involved were void.

The importation was made under the Tariff Act of 1913 and consisted of men’s and women’s rubber heels and “Neolin” soles in various colors. They were contained in 307 cases or cartons and four boxes and were entered at the port of Buffalo, N. Y., on March 13, 1922.

The appraised value was higher than the entered value. Upon appeal to reappraisement the general appraiser affirmed the appraised value. The…