United States v. Half Moon Manufacturing & Trading Co.

Evans, Judge:

This is an application for review of a decision of a single judge of this court published as Reap. Dec. 4314, wherein he found a value for certain metal bottle caps or capsules imported from Holland and entered at the port of New York during the period from September Í4, 1934, to February 11, 1935. The judge below found that the export values as represented by the entered values were the proper dutiable values of the merchandise, sustaining the importer’s contention. The goods were entered at the invoice prices. The bottle caps were appraised by the local appraiser at the foreign…