Hagemann v. United States

Cole, Judge:

Merchandise invoiced as “Liquitol B” and “Liquitol C,” with prices of 20 reichsmarks and 16 reichsmarks per 100 kilos, respectively, less 2 per centum cash discount, was imported on February 7, 1938, at the port of New York by the Alpha Lux Co., Inc. Entry was made at the invoice prices, claimed to be representative of foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)), in Germany, which is alleged to be the country of exportation.

The shipment in question is covered by an invoice dated “Den Haag…