Louis Goldey Co. v. United States

Landis, Judge:

Plaintiffs have filed these 40 appeals for reap-praisement contending the appraisements are separable and that upon the basis of the proof offered the valuations fixed by the appraiser should have been on the basis of the invoice unit or ex-factory prices.

The- appeals for reappraisement, ■ consolidated for trial, involve marble door saddles and slabs exported from Italy in 1963,1964, and 1965. The marble came into the United States at Hew York, Boston, ■ *548Philadelphia, Baltimore, Wilmington, and Charleston where it was appraised on export value basis, under section 402(b) of the…