United States v. Gal

Johnson, Judge:

The application for review of the decision of the trial court in Reap. Dec. 8119 involves the proper value applicable to a certain shipment of metal-covered paper, 3% inches wide, exported from Germany by the Aluminiumwerk Tscheulin, G. m. b. H. on May 16, 1938. The paper in question was invoiced at U. S. $0.34 per pound, including boxes and packing, insurance, freight to German *658port, consular charges, duty at 5 cents per pound, sea freight, and 15 per centum import duty. The merchandise was entered, however, on the basis of RM 0.7409 per pound, all dutiable charges included.…