Larsen Importing Corp. v. United States

Opinion by

Oliver, C. J.

The record disclosed that on previous importations of similar merchandise, the petitioner had entered the goods at the per se invoice prices, less certain discounts for trade quantity and cash, which items had been allowed by the appraising officer in the determination of the value of the merchandise. Upon importation of the shipment here involved, the petitioner was informed by the appraiser that the discounts in question would not be allowed. Accordingly, an appeal for reappraisement was filed. The claim with respect to a quantity discount was sustained as to one of…