United States v. Hallauer

Ekwall, Judge:

This case involves 25 collector’s appeals for reappraisement filed under section 501 of the Tariff Act of 1930, which arose at the port of Oroville, Wash., and have been consolidated for trial. ' (See enumeration in schedule “A” hereto attached.) They involve American apples exported to Canada for alterations and returned to this country in their improved condition. The exporta-tions took place during a period from November 8, 1947, to and including January 29, 1948. The apples as returned are described as Jonathan'and Red Delicious in boxes weighing, net, 42 pounds each.…