Sam Yeung Co. v. United States

Donlon, Judge:

Plaintiff appeals to reappraisement from an advance in value made by the appraiser in items identified in the appeal petition only as having been imported on the “Flying Independent” and entered at New York on May 19, 1954, entry No. 888788. The merchandise is not further identified in the appeal petition, and neither the entry nor any other of the official papers was offered in evidence.

Indeed, the only evidence of record is an affidavit, dated September 21, 1956, signed in Hong Kong by one Fung Keang, who therein identifies himself as manager of Howe Tack Co., Ltd., of Hong…