United States v. Hensel, Bruckmann & Lorbacher, Inc.

Keefe, Judge:

This appeal for a review filed by the Government of a reappraisement rendered by the trial court upon an importation of aluminum metal covered paper imported from Germany involves the question of applicability of the foreign value rather than the export value of the merchandise for duty purposes and, further, whether or not the United States agent of the exporter constituted an exclusive agent, in which event the export value of such merchandise would not be applicable thereto.

The evidence produced as to the similarity of the imported .merchandise with aluminum metal covered…