Sam Yeung Co. v. United States

Donlon, Judge:

These two appeals for reappraisement were consolidated for purposes of trial. The merchandise is water chestnuts, both whole and sliced, imported from Hong Kong.

Both parties asserted on trial that rule 15 statements were filed, but such statements are not of record. However, counsel also stated that these water chestnuts were appraised on the basis of export value, which is the same basis as that which plaintiff claims. There is no issue, therefore, as to basis of appraisement. As to the amount of export value, counsel for plaintiff stated the issue as follows, and counsel for…