Case Name: J. L. Hammett Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-02-26
Citations: 26 Cust. Ct. 549
Docket Number: No. 7959; Entry No. 720396
Parties: J. L. Hammett Company v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 26
Pages: 549–550

Head Matter:
J. L. Hammett Company v. United States
No. 7959.
Entry No. 720396.
(Decided February 26, 1951)
Eugene R. Pickrell for the plaintiff.
David N. Edelstein, Assistant Attorney General (Harold L. Grossman, special attorney), for the defendant.

Opinion:
Cline, Judge:
This is an appeal for reappraisement of 9,70o1 pounds of plasticine imported from England. When the case was originally before the court, it was held that no foreign or export value existed and an order was issued restoring it to the calendar in order that evidence of United States value might be produced. J. L. Hammett Company v. United States, 22 Cust. Ct. 454, Reap. Dec. 7702. Thereafter, an application for review filed by the Government was dismissed by the court. United States v. J. L. Hammett Company, 23 Cust. Ct. 242, Reap. Dec. 7713. Subsequently, the case was transferred to Boston and when called for trial was formally abandoned. The appeal for reappraisement is therefore dismissed and judgment will be rendered accordingly.