Walter v. United States

Olivbe, Chief Judge:

This case is before us as a review of the decision and judgment by Judge Ekwall, D. N. & E. Walter & Co. (Hoyt, Shepston & Sciaroni) v. United States, 25 Cust. Ct. 398, Reap. Dec. 7867, sustaining the appraised values of three shipments of rugs exported from China and entered at the port of San Francisco.

In the case of reappraisement 163450-A, appellant (importer) purchased the rugs in China in March 1941. They were shipped from Tientsin, China, in July 1941, and reached Kobe, Japan, where they were to have been transshipped to the United States. Due to war conditions,…