Mitchell Shipping & Forwarding Co. v. United States

WaliceR, Judge:

The merchandise involved in these appeals for reappraisement consists of fur pieces of various kinds originally exported from Winnipeg, Manitoba, Canada, on or about July 29, 1941. The merchandise involved in reappraisement No. 149891-A consists of certain items-taken from the foregoing shipment which were reexported to Canada but refused entry there, whereupon they were reimported.

It appears that during the latter part of July 1941, Bernard Lip-schutz, who, on the witness stand, stated that he was engaged in a joint venture with one Julius Kupersmith, of New York City,…