Hulse Import Co. v. United States

Ekwall, Judge:

This is an appeal for reappraisement of four items of merchandise, consisting of perfumes and lotions called “Intermezzo,” imported from Cuba on or about December 3, 1943. Item No. 523 was appraised on the basis of United States value, and items No. 500, No. 501, and No. 524 were appraised on the basis of cost of production. Plaintiff claims that the proper basis for appraisement of all the items is export value.

At the trial, plaintiff offered in evidence two affidavits of Mauricio Habif, general manager of the firm of Perfumería Fibah, Mauricio y Alberto Habif y Cia., of…