Heller v. United States

Wilson, Judge:

This is a proceeding in which we have before us for review a case decided by a trial judge of the third division of the United States Customs Court. The trial court in the case of Josef Heller v. United States, 52 Cust. Ct. 560, Reap. Dec. 10755, sustained the appraised value of a miscellaneous collection of secondhand merchandise.

On July 18, 1960, the appellant, Josef Heller, exported from Germany certain secondhand merchandise, consisting of a large accumulation of china, glass, metal, and other items referred to by the parties as secondhand bric-a-brac. Since the involved…