Rattancraft of California v. United States

Nao, Judge:

This matter is before the court on application for review for tbe second time. At issue is the sufficiency of the evidence presented to establish that the imported merchandise was freely sold, or offered for sale, to all purchasers at the invoice unit values. Appraisement was made at said values plus items marked “X”, representing inland freight and shipping charges. The appraisement was deemed separable and appellants claim that under the separability rule the proof presented is sufficient.

When this case was originally before the trial court, evidence was introduced in the form of…