Ludlow Manufacturing & Sales Co. v. United States

Exwall, Judge:

In this case the plaintiff claims that the entry, insofar as it involves 201 bales of webbing cloth imported from India, was improperly liquidated in that the entered price was 5.50 Ns. per single unit equalling Ns. 26,532, whereas entry was liquidated on this item on basis of 5.75 Ns. per unit. No claim is made as to the classification of the merchandise. The allegation that liquidation was made on the basis of 5.75 Ns. per unit is not borne out by the record. In fact, counsel for the plaintiff states in the brief filed that liquidation was upon the basis of 11 rupees, 10 annas…