United States v. Ernest Lowenstein, Inc.

Newman, Judge:

This case is before us on application by tbe Government (defendant below) for review of the decision and judgment of the trial judge (Maletz, J.) in Ernest Lowenstein, Inc. v. United States, 78 Cust. Ct. 169, R.D. 11779, 425 F. Supp. 856 (1977), sustaining the dutiable export values claimed by appellee (plaintiff below).

The importation consisted of certain glass stones, pendants, beads, and similar merchandise (hereafter, stones and beads) that were exported from Austria in March 1963 and entered at the port of New York (consumption entry No. 996721) in April 1963. The imported…