Loudon v. United States

Walker, Judge:

These appeals to reappraisement were taken by the plaintiffs following the receipt of notices of advance in value on appraisement on customs Form 4301. The question at issue, however, is whether any advance actually was made on appraisement. The appeals have been consolidated for trial and decision, and the record developed the following facts:

In each case the merchandise involved was olive oil in drums imported from Spain during the year 1939. The dutiable value of the oil is not in question; only the value of the drums is in issue, they being separately dutiable under…