Haffert v. United States

Johnson, Judge:

These appeals for reappraisement, consolidated at the trial, involve religious statuary and miniature silver crowns, exported from Portugal between July 4, 1952, and February 6, 1955. The statues vary in size, composition, and price. They were entered in United States dollars at the invoice prices and were appraised at the invoice unit prices, plus 25 per centum, plus packing.

Plaintiff claims that no export value exists for this merchandise; that the proper basis of valuation is foreign value; and that such value is the price to all purchasers for resale for home consumption.

At…