United States v. Victor

Lawrence, Judge:

These petitions for review are in the nature of cross-appeals from the judgment of the trial court (18 Oust. Ct. 292, Reap. Dec. 6753) which held that the proper basis for appraising the imported merchandise covered by appeals for reappraisement listed in schedule A, attached hereto and made a part hereof, was export value (section 402 (d) of the Tariff Act of 1930), established by the importer to be represented by the entered values.

The merchandise consists of hard candy and chocolate bars which were exported from Havana, Cuba. It was entered at the port of Miami, Fla., at…