United States v. C. J. Tower & Sons

This is an appeal by the United States from the judgment of the United States Customs Court, First Division, affirming the judgment of the single judge sitting in reappraisement.

The appellees imported at the port of Buffalo, N. Y., merchandise which consisted of bran and shorts. The former was entered at $7.80 per ton and appraised at $10.50 per ton, and the latter was entered at $8.80 per ton and appraised at $11.50 per ton.

At the trial the importers moved “to vacate the appraisement and for judgment directing liquidation on the basis of the entered value”, on the ground of illegality of…