Cabinet Craftsmen, Inc. v. United States

Ford, Judge:

This is an application for review filed under the provisions of title 28 U. S. C. § 2636 (a) and seeks a reversal of the decision of the trial court reported as Reap. Dec. 7792. The merchandise involved consists of furniture frames exported from Italy and entered at the port of New York.

The merchandise was entered on the basis of the invoiced values and appellant contends that these values represent the export value of the merchandise. With the exception of six armchairs covered by invoice item No. 1, reappraisement No. 140113-A, the merchandise was appraised at higher unit values…