United States v. Tide Water Oil Co.

This is an appeal from a judgment of the United States Customs Court in reappraisements 97807-A and 97810-A to 97815-A, inclusive.

The merchandise involved is an oil-refining plant purchased by appellee in Germany and imported into the United States in seven *394shipments, for which seven entries were made, six of them under the Tariff Act of 1922 and one under the Tariff Act of 1930.

The single judge sitting in reappraisement sustained the entered value of the merchandise, and upon appeal by the Government the Customs Court, First Division, made the following findings:

1.- That the machines in…