D. N. & E. Walter & Co. v. United States

Appellant imported a quantity of jute and wool hooked rugs from China, the merchandise being entered in three shipments at the port of San Francisco in April and May of 1946. The' proper basis for appiaisement, concededly export value, as that value is defined in section 402 (d) of the Tariff Act of 1980,1 was adopted by the appraiser and, predicated on a timé of exportation from China in 1946, the imported rugs were valued. The importer agreed that export value was the proper basis for appraisement of the merchandise, but did not agree with the appraiser’s determination that “the time of…