Butler Bros. v. United States

Eicwall, Judge:

This protest is^ directed against the decision of the collector of customs at the port of Seattle, Wash., in

* * * refusing to honor the decision by the United States Customs Court as rendered on October 8, 1941, in the case of Butler Bros. v. United States, Reap. Dec. 5457, * * *.

The reappraisement decision cited covered certain Christmas tree ornaments from Germany which were entered accompanied by a so-called duress certificate. It was held that the correct market value of the merchandise was that at which it was invoiced, that is, in accordance with the claim of the…