United States v. Pacific Customs Brokerage Co.

Keefe, Judge:

These appeals for review of reappraisements were filed by the Assistant Attorney General and involve the dutiable value of certain Christmas trees imported from the provinces of New Brunswick and Nova Scotia, Canada. The trees were entered and appraised at the same prices. The collector considered the appraised values too-low and filed appeals for reappraisements. After hearing the testimony and considering other evidence admitted at the trial, the trial’ court reached the conclusion that sufficient evidence had not been presented to overcome the presumption of correctness…