United States v. Maier

Graham, presiding Judge,

delivered the opinion of the court:

This is an'appeal by the Government from a judgment of the First Division of the United States Customs Court, in a reappraisement matter under the Tariff Act of 1922. The merchandise involved is certain undyed velvet, of which two entries were made by the appellee at the port of New York. The importer appealed from the appraisement of the local appraiser in each instance. . The matters were consolidated and heard by Associate Justice Tilson, who found, on re-appraisement, that the cost of production of the merchandise in question was…