United States v. General Concessions Corp.

Cline, Judge:

These appeals to reappraisement, which were filed by the collector of customs at the port of Cleveland, challenge the values found by the appraiser at that port on certain paper novelties, invoiced as “Paper Mustache and Beard #327,” imported from Kobe, Japan. The invoices were certified by the United States consul on February 26, 1937, and March 12, 1937. The articles were manufactured by Yonezawa Shoten of Osaka, Japan, and were invoiced and entered at 0.18 yen per gross, pacldng included, less local freight.

At the hearing the two cases were consolidated for trial and counsel…