T. W. Holt & Co. v. United States

Oliver, Chief Judge:

This appeal for reappraisement involves the proper value of certain leather-covered split cowhide workmen’s gloves exported from Cuba on October 5, 1945, and entered at the port of West Palm Beach, Fla. Two items are involved herein, item No. 110, which was invoiced at $7 per dozen pairs, and item No. 120, which was invoiced at $8 per dozen pairs. The merchandise was entered at $8 per dozen pairs for item No. 110 and $9 per dozen pairs for item No. 120, because of advances made by the appraiser, and was appraised at those values.

Nowhere in this record does the basis of the…