United States v. S. Shamash & Sons, Inc.

Johnson, Judge:

This is an application for review of a decision and judgment of the trial court (Ford, J.), decided April 7, 1953, involving the proper dutiable value of silk piece goods exported from Japan on or about October 6, 1950, S. Shamash & Sons, Inc. v. United States, 30 Cust. Ct. 527, Reap. Dec. 8208.

The merchandise is described on the invoice as “Japanese Silk Flat Ceepe, 16 Momme, Bleached, Size 36" x 50 yds. Grade: A & B.” It was originally entered at 90K cents per yard, but, subsequently, by amendment, the entered value was reduced to 70 cents per yard. It was appraised as…