Arkell Safety Bag Co. v. United States

This case, which is a reappraisement proceeding, is before us a second time, the importer having here appealed from a judgment of the United States Customs Court, Third Division, remanding the case to a single judge with instructions to make the findings of foreign value specifically set forth in said judgment.

Two suits are involved, but, there having been originally a consolidation of them for trial, we shall hereinafter generally refer to the controversy in the singular.

The merchandise consists of machine glazed paper, imported from Sweden under the Tariff Act of 1930. As imported, the…