United States v. Corrigan

Mollison, Judge:

This is an application for review of the decision of a single judge sitting in reappraisement, reported in E. H. Corrigan v. United States, 33 Cust. Ct. 540, Reap. Dec. 8355. The matter has been before this court and our appellate court on a prior occasion, but the past history of the case will not be repeated in detail here, except insofar as may be necessary. The decision below contains an adequate summary of the situation, including all pertinent citations.

As the case is presented to us, there is no question but that there is no foreign or export value for the merchandise…