Florea & Co. v. United States

Lawrence, Judge:

In the initial decision of this case, Florea & Co., Inc. v. United States, 11 Cust. Ct. 384, Reap. Dec. 5908, the trial judge dismissed the appeal for reappraisement on the ground of noncompliance by the plaintiff with sections 481, 482, 484, and 485 of the Tariff Act of 1930 (19 U. S. C. § 1481, 1482, 1484, and 1485), but indicated in his opinion that if he had jurisdiction of the case he would hold, on the merits, that there had been failure of proof to establish a market value different from the appraised value.

This division, on review (id., 15 Cust. Ct. 376, Reap. Dec.…