United States v. Turner

Eicwall, Judge:

This is an application for review of the decision and judgment of Judge Lawrence in Davies Turner & Company v. United States, 26 Cust. Ct. 490, Reap. Dec. 7932.

The merchandise consisted of ferrocerium flints imported from Canada on September 20, 1946. It was invoiced at $6.50 per pound United States dollars, entered at $7.50 per pound, and appraised at $7.50 per pound, plus $4.20 per pound excise tax, net, packed, in Canadian currency.

Appraisement was made on the basis of foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by the…