Gal v. United States

Rao, Judge:

Various importations of aluminum metal covered paper were entered on behalf of the plaintiff at values which were stated to represent the export values of said merchandise. In the cases of reappraisement 139494-A and reappraisement 139535-A, the merchandise was appraised on the basis of foreign value, while cost of production formed the basis of appraisement of the merchandise covered by reappraisement 140802-A. In each instance, the appraised values constituted advances over the entered values, and an appeal for reappraisement was filed. The three appeals thus resulting were…