Walter v. United States

CONCURRING OPINION

Mollison, Judge:

I concur in the decision written by my colleague, Chief Judge Oliver, in these cases. So far as the merchandise the subject of reappraisements 163451-A and 163452-A is concerned, it clearly appears that the rugs there involved never physically left China until 1946. Plaintiff-appellant’s attorneys contend that the intention to export, coupled with the physical act of transporting the goods from one port in China to another, was sufficient to consider them as having been exported in 1941, without actual carriage out of China at that time.

Appellant has not…