Happel v. United States

This is an appeal by the importer from a judgment of the United States Customs Court (Reap. Circ. 749), which affirmed the appraised value of certain hydrogen peroxide imported from Austria in May and July, 1925.

This case includes two reappraisement cases, entry No. .706326, July 13, 1925, reappraisement No. 51725-A, and entry No 904931, May 25, 1925, reappraisement No. 52204-A. Since both importations involved the same facts, they were tried together in the court below and were tried together here and will be so decided.

The hydrogen peroxide was entered .at 29 cents per kilo, which was the…