United States v. Alex Schechter Corp.

The present proceeding is an appeal by the United States from the judgment of the Third Division, affirming the decision of a single judge, of the United States Customs Court in a reappraisement matter. The imported goods were dressed and dyed rabbit skins, entered under the Tariff Act of 1930. They were appraised by the local appraiser at the port of New York upon United States value, section 402 (e) of the Tariff Act of 1930. The appraiser made his appraisement upon the theory that the imported goods were secured by the importer otherwise than by purchase, within the meaning of the language…