Sandoz Chemical Works v. United States

This is an appeal from a judgment of the Board of General Appraisers, reversing the judgment of a single general appraiser in the reappraisement of imported merchandise known as pyrazalon, which is a coal tar intermediate used in the manufacture of a fast light-yellow dye.

One of the assignments of error by the appellant is that the board failed to set forth the facts upon which its finding was based, as provided by section 501 of the tariff act of 1922.

*513The pertinent part of Section 501 is as follows:. Sec. 501. * * * Every such application shall be assigned by'the Board of General Appraisers…