United States v. Massce & Co.

This is an appeal from a judgment of the United States Customs Court in a reappraisement proceeding, affirming the judgment of the trial judge of said court, who held the dutiable value of the imported merchandise was the United States value as entered by the importers, appellees herein. There were also involved in the decision and judgment of the lower court 27 other appeals to reappraisement, which appeals were ordered dismissed by the lower court for want of jurisdiction; no error is assigned in the appeal before us as to such dismissals.

The appellee Rechsteiner, Hirschfeld & Co. was the…