S. H. Pomerance Co. v. United States

Johnson, Judge:

This application for review is filed by the importer under the provisions of title 28 U. S. 0. § 2636 (a) against the decision of the trial court reported in 21 Oust. Ct. 334, Reap. Dec. 7632. The merchandise, concerning which a reappraisement was taken, consists of 727 complete watches imported from Switzerland. It is one of the duties of the appraising officers in their reports to collectors of customs to advisorily classify imported merchandise for duty purposes as well as to report the value thereof. The values of the watch movements and the watchcases in question were…