Omega Import Co. v. United States

Ford, Judge:

The above appeals to reappraisement attack the .action of the appraiser in ascertaining the appraised value by treating ■certain blank starter revolvers and rifled barrels as an entirety.

Appeal B.62/1113 covers the importation of 10 cases of blank starter revolvers, which were exported from Western Germany on or .•about March 1, 1961, on the S.S. Havtroll and entered on March 16, 1961, at the invoiced value of $3.54 for the blued items and $4.05 for the chromed items.

The steel rifled barrels were covered by appeal R62/1114, which consisted of 2 cases, and were exported from…