Fischer v. United States

Tilson, Judge:

This is an application for review of the decision of

the trial court dismissing the appeals listed in schedules A and B, hereto attached and made a part hereof, upon the ground that the plaintiffs had failed to offer any proof tending to establish any value for the merchandise other than the appraised values.

In view of the conclusion which we have reached, it is not necessary for us to consider the merits of this case at .this time. In the majority of the cases before us the appraisement took place after the effective date of the Customs Administrative Act of 1938, and are,…