Beaver Products Co. v. United States

DISSENTING OPINION

Hatfield, Judge:

I am unable to concur in the views expressed in the majority opinion.

The solution of the problem presented by the appeal depends upon a proper construction of section 489 and other sections of the act pari materia.

It appears from the record that appellant imported certain pulp-board from Canada and entered it at the foreign value. It was appraised at the entered value plus a Canadian sales tax of 5 per centum.

The importer — appellant—appealed to reappraisement.

While this appeal was pending in the United States Customs Court, appellant, • during the period…