United States v. Lederer de Paris, Inc.

Mollison, Judge:

This is an appeal for reappraisement filed by the collector of customs on behalf of the United States from findings of value made by the United States appraiser at the port of New York.

When the case was called for trial, there was no appearance on behalf of the defendant. Counsel for the Government established that the item involved consisted of 400 dozen wooden egg cups which *553had been entered at a value of $3 per dozen, plus packing. When the invoice came under the observation of the customs examiner who passed that type of merchandise, he advisorily reported to the appraiser…