Arrow Upholstery Co. v. United States

Mollison, Judge:

These appeals for reappraisement, enumerated in the attached schedule A, were taken from values found by the United States appraiser on certain knoeked-down furniture frames exported from Italy during the period between July 13, 1938, and April 30,1940.

The initial case, reappraisement 133765-A, is a so-called test case, the merchandise involved in the other five cases having been entered at values higher than the claimed values because of advances made by the appraiser in the test case, according to the certificate of the importer filed in each case in accordance with the…