United States v. E. R. Squibb & Sons

This is an appeal from the judgment of the United States Customs Court, Third Division, entered pursuant to its decision, A. R. D. 29, which affirmed the judgment of the trial court entered by the single judge in a reappraisement proceeding, 28 Cust. Ct. 560, Reap. Dec. 8094. Six appeals for reappraisement were originally submitted for decision, enumerated below in “Schedule A,” and all involved the identical issue. The appeals were accordingly consolidated for trial and decided as one case.

The judge sustained the contentions asserted there by appellees; namely, that there was neither a…