Bowl-O-Beauty Co. v. United States

Landis, Judge:

In these appeals for reappraisement, consolidated for trial, plaintiff contends that the appraised export values1 of merchandise exported from Hong Kong and appraised at Chicago, provenly include a non-dutiable buying commission.2 Plaintiff, in argument, relies on the separable appraisement doctrine to narrow the issue to the question of buying commission.3 If the appraisements in these consolidated cases are not separable, and as a result there is insufficient proof for the court to find that the appraised export values include a specified amount as a commission considered…