Stone v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, in Reappraisements 100491-A, 100518-A, 100519-A, 100520-A, 100521-A, 100522-A, and 100788-A.

The merchandise, consisting of greeting cards and calendars, imported under the Tariff Act of 1930, was entered at the port of Boston. In Reappraisement 100788-A, it was appraised by the appraiser at values higher than the entered values, and the importers appealed to reappraisement; whereas, in the other reappraisements, it was appraised at its entered values, and the collector appealed.

It is conceded by counsel for…