Charles Happel, Inc. v. United States

Mollison, Judge:

This is an application for the review of the decision of a single judge in a reappraisement proceeding involving the value, for duty purposes, of various shipments of sauces, etc., of the type used in the preparation of Chinese food, which were exported from Cuba during the period from December 21, 1943, to April 19, 1944.

The merchandise was entered at its invoiced values, and it is claimed by the plaintiff-appellant, both here and below, that the said values represent both foreign and export values, as defined in the statute, section 402 (c), as amended, and (d) of the Tariff…