Scharf Bros. v. United States

The importation from Holland, rock-candy sticks or sugar sticks, entered at its United States value, was appraised at its foreign value by the local appraiser at the port of New York. Appeal was taken to the United States Customs Court, where the cause was tried by a single justice who affirmed the values found by the local appraiser. Appellant appealed to the second division of the Customs Court from the decision of the single appraising justice, which appeal resulted in a finding and judgment in favor of the Government and which judgment affirmed the appraisement made by the single…