Delaware Watch Co. v. United States

BeckwoRTh, Judge:

The Government seeks by way of motion alternatively to dismiss the appeals for reappraisement on the ground that the appraisement did not result in a change of classification; that the notices of appraisement were nullities, and that the appeals were untimely or to grant summary judgment affirming the appraised values on the ground that the only issue cognizable in reappraisement proceedings relates to the unit value of the merchandise and that there is no dispute as to the unit values here.

The merchandise involved herein was brought in from the Virgin Islands and entered as…