United States v. Proctor

This case is an appeal by the Government from a judgment of the United States Customs Court, First Division, which affirmed the reappraised values found by Associate Justice Fischer in reappraise-ments Nos. 51076-A and 51165-A. The reappraisement decisions of the associate justice found values different from either the entered value or the value found by the appraiser. On review by division 1 of the court below Justice Brown wrote the opinion of the court, the result of which was concurred in by Justice Sullivan. Justice McClelland dissented. The decision of. the court below is in the…