Blumenthal & Co. v. United States

The importer’s protest objected to the amount of duties assessed on Tussah silk and challenged the legality' of the appraisement and reappraisements upon which the collector’s liquidation was based.

The record discloses that some of the Tussah silk was shipped from Basle, Switzerland to the United States on March 22, April 1 and April 17, 1920; that the first consignment was purchased for 34 francs and the other two for 35 francs per kilo; that on arrival at destination all three consignments were entered at 44 francs per kilo, appraised at 135 francs and reappraised at 115 francs per kilo;…