United States v. Erb & Gray Scientific, Inc.

Rao, Judge:

This is an application for review of a decision and judgment, Erb & Gray Scientific, Inc. v. United States (52 Cust. Ct. 583, Reap. Dec. 10768) sustaining the claimed value of a certain electronic microscope, exported from Japan on or about November 25, 1961. This merchandise, which was invoiced as one set, Hitachi Electronic Microscope, Model HU-11, was entered at the invoiced value of $13,500 net, packed, and appraised at $17,000 each, net, packed. The difference between these two values of $3,500 was described on the commercial invoice as “New York Office Service & Operation…