Stahel & Co. v. United States

The merchandise involved in this case consists of certain bales of shrunk linen duck, plain woven, which were imported from Belfast, arriving in this country in the month of April, 1920.

The consular invoices declared that the goods had been purchased in the foreign market at the price of lb pence per yard, less a discount of 2-J per cent; and they were entered for duty at that valuation.

The examiner, however, reported that the foreign market value of the goods was 23 pence per yard, less a discount of 31¡ per cent; and a notation to that effect was written upon the face of each invoice. The…