International Forwarding Co. v. United States

Mollison, Judge:

These are appeals for reappraisement, filed under the provisions of section 501, as amended, of the Tariff Act of *5781930, of certain leather sandals or huaraches exported from Mexico during the period from March 3, 1941, to March 30, 1943.

According to a statement of counsel for the defendant, made in open court, the appraised values (which are contended for by the defendant) were predicated upon both foreign and export values, which are defined in sections 402 (c) and (d), respectively, of the Tariff Act of 1930, as amended. I construe this statement to mean that the…