Hensel, Bruckmann & Lorbacher, Inc. v. United States

Fobd, Judge:

This appeal for reappraisement relates to an importation of ribbons of various sizes which were exported from France on or about July 17, 1952 and entered at the port of New York on or about July 24, 1952. The merchandise was entered at the invoice value less nondutiable charges, plus 1.01 percent tax. The ribbons were appraised on the basis of foreign value.

Plaintiff contends that the merchandise consists of a job-lot shipment and that the purchase price represents the proper dutiable value.

In reappraisement cases, there is a statutory presumption of correctness attaching to the…