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

CliNB, Judge:

This is an appeal for a reappraisement of white chinaware imported from Nagoya, Japan, the date of the certification of the invoice being November 4, 1930. On the entry the importer added an amount to meet an advance by the appraiser in a test case, covering transportation tax and inland freight charges, and the merchandise was appraised on the entered value.

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