D. C. Andrews & Co. v. United States

Johnson, Judge:

The merchandise involved in this case consists of 7 cases of washing machine parts, containing 550 pieces, imported from England on or about April 8, 1952, and assessed with duty at 17K per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802. The classification and rate are not in issue, hut it is claimed that duty was assessed on an erroneous value of the merchandise; that the collector should have liquidated on the basis of the alleged entered and appraised value of $146; and that, if the ap*228pra…