D. E. Sanford Co. v. United States

Wilson, Judge:

This appeal for reappraisement-relates to certain household utensils, exported from Belgium and entered at the port of San Francisco.

The appraised values were. equivalent to list prices, less 20 per centum (i. e., at the column-11 prices, as shown by the consular invoices, plus 33}{ per centum, plus export packing). Plaintiff claims the proper value of the merchandise is represented by the list prices, less 40 per centum discount. Counsel for the respective parties agreed that there was no export value for such or similar merchandise applicable to the involved goods (R. 3).

The…