United States v. Diagonals

This is an appeal by the United States in a reappraisement proceeding wherein the United States Customs Court (First Division) rendered a judgment reversing the judgment of the trial court and adjudging that the foreign yalue of certain sj!yer.fHig-r-ee was 0.60 lira per gram, plus 2% per centum sales tax, plus packing.

The merchandise involved was imported from Italy by appellee at the port of New York in 1931. It was appraised by the local appraiser at its entered value, viz, 0.70 Italian lira per gram, plus 2% per centum sales tax, plus packing. From such appraisement the collector appealed…