Intercontinental Fibres, Inc. v. United States

Ford, Judge:

The appeals for reappraisement listed above were the subject of a decision in Intercontinental Fibres, Inc. v. United *619States, 60 Cust. Ct. 816, R.D. 11509 (1968). The court upheld the appraised value therein by virtue of the presumption of correctness attaching by law to the action of the appraiser. Such finding was mandatory notwithstanding my finding that the appraised value was incorrect since plaintiff failed to establish the proper dutiable value as required. Subsequently, plaintiff timely moved for a rehearing which was granted.

The involved merchandise consists of three…