North American Mercantile Co. v. United States

Ekwall, Judge:

This is an appeal by the importer from a decision of a single judge involving the dutiable value of importations of canned clams (Reap. Dec. 5680). The court held in the decision below that the appraisements were null and void because of insufficient designation and examination of the merchandise in that the mandatory provisions of section 499 of the Tariff Act of 1930, which require that one out of every ten packages shall be designated and examined, were not complied with. United States v. V. W. Davis, 20 C. C. P. A. (Customs) *410305, T. D. 46087; United States v. F. W.…