American Express Co. v. United States

Ford, Judge:

When the merchandise covered by the appeals listed in schedule “A,” hereto attached and made a part hereof, was entered, the importer added an amount to cover a so-called Italian tax equal to an advance made by the appraiser in similar cases then pending on appeal. It is the contention of plaintiffs that the proper dutiable export value of the involved artificial silk yarn is the entered value, less any amount added to cover the so-called Italian tax.

Counsel for the respective parties have agreed that the merchandise and issues involved in these appeals are the same in all…