Daniel F. Young, Inc. v. United States

Wilson, Judge:

These are appeals for reappraisement of the value of certain merchandise consisting of lenses, wool gloves, binoculars, and opera glasses. The items in question were exported from Japan between January 13, 1948, and July 22, 1949, with the exception of the merchandise involved in reappraisement number 220392-A, which was exported on April 30, 1951, and that involved in reappraisement number 225964-A, which was exported on May 2, 1952.

Plaintiffs, in these appeals, contest the action of the appraiser in including in the appraised values of the merchandise (1) certain amounts…