Allen Forwarding Co. v. United States

Wilson, Judge:

These two appeals for reappraisement were consolidated for trial. The plaintiff challenges the correctness of the appraised value of certain merchandise invoiced as %-inch Armour-plate glass, in sheet sizes of 54% by 78% inches and 78% by 103% inches. This merchandise was manufactured and exported by Pilk-ington Brothers, Limited, of St. Helens, England, hereinafter referred to as Pilkington, on or about December 12,1963, and March 25, 1964, respectively, as indicated in R64/15772 and R65/2763. The invoiced *676unit price of tlie involved glass is $1.89 per square foot regardless of…