Atlas Trading Co. v. United States

Mollison, Judge:

These are applications filed by both the importer and the collector for review of a decision and judgment of a single judge upon reappraisement appeals involving the value for appraisement purposes of two shipments of wool hooked rugs imported from Tientsin, China, during the Japanese occupation of that area. The application on behalf of the collector was subsequently abandoned, and judgment will issue dismissing the same.

The facts as to the invoicing, entry, and appraisement of the merchandise, the claims of the parties, the history of the litigation, and the record evidence…