G. & H. Transport Co. v. United States

Suit was filed by appellant against the United States seeking to recover money claimed to have been illegally assessed upon certain asbestos filters and filter parts. Protests were filed against the action of the collector in liquidating the involved entries upon the basis of the appraised value rather than that of the entered value.

The case has been before this court in three prior appeals. The goods were first appraised by the local appraiser upon the basis of foreign-market value. Appellant conceded that there was a foreign-market value but was dissatisfied with the amount of that value as…