Petition 6475-R of Zuffante

Opinion by

Cole, J.

The question of the proper dutiable value was tried in reappraisement proceedings. Both the single judge in Luigi Vitelli Elvea v. United States (9 Cust. Ct. 466, Reap. Dec. 5661) and the division on review in United States v. Luigi Vitelli Elvea (11 Cust. Ct. 437, Reap. Dec. 5941) sustained the importer’s contention. While the merchandise in question was not directly involved in that litigation, its dutiable value was held to be subject to the same principle of law in the case of Francis X. Zuffante v. United States (13 Cust. Ct. 338, Reap. Dec. 6033). Although the export…