E. Dillingham, Inc. v. United States

Cole, Judge:

We are required in this proceeding to review the decision of Cline, J., in United States v. E. Dillingham, Inc., a/c E. F. Bowe, 26 Cust. Ct. 700, Reap. Dec. 8004, holding 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)), to be the proper basis for appraisement of 24 live chinchillas (11 pairs and 2 young), imported from Canada on July 28, 1948.

*538Tbe animals were invoiced, entered, and appraised at $25 each, or a total of $600. Testimony of tbe appraiser explains that before entry, be talked witb…