Gerlach v. United States

DalliNGer, Judge:

These appeals to reappraisement involve the question of the dutiable values of certain aluminum foil in rolls exported from Germany in September 1936 and entered at the port of New York.

íteappraisement 128263-A covers an importation of aluminum foil of .00036-inch gauge which was entered at the invoice price less non-dutiable charges, as representing the export value. This merchandise was appraised on the basis of foreign value at 3.50 reichsmarks per kilo, less 2 per centum discount, plus cases and packing.

íteappraisement 128264-A covers an importation of aluminum foil of…