Kuttroff-Pickhardt & Co. v. United States

This case has been before this court on two prior occasions under suits numbered 2365, 12 Ct. Cust. Appls. 316, and 2494, 13 Ct. Cust. Appls. 17, with the result that in each instance the cause was reversed and remanded to the Board of United States General Appraisers (now United States Customs Court) to enable it to make its findings of facts and conclusions of law. The issue before us concerns the appraisement, reappraisement, and so-called re-reap-praisement of a certain imported coal-tar color known as benzo red 12 B, which was entered at a value of $0.795 per pound and advanced by the…