Redfern v. United States

This is an appeal from a judgment of the first division of the United States Cu. toms Court reversing the decision of the single *118justice in a reappraisement involving the dutiable value of certain white cloth used for making waistcoats, and imported from Manchester, England.

The merchandise in question was invoiced and entered in pounds sterling at prices claimed to be the foreign and export value thereof and was appraised by the local appraiser upon the basis of the United States value. The single appraising justice sustained the invoice value without stating whether or not foreign value or…