Steelmasters, Inc. v. United States

Opinion by

Ford, J.

The difference between the entered value and the' appraised value was the amount of inland freight, the importer entering at the ex-factory price and the merchandise being appraised at the f. o. b. price. Prior to entry, petitioner submitted to the appraiser a so-called submission- sheet, upon which was shown both “ex-works” or “ex-factory” price and the seaport *398price. The appraiser accepted the latter price as the value of the merchandise, which included the amount of freight from factory to seaport. It was held that it cannot be successfully contended that information as…