United States v. Jacksonville Paper Co.

Cline, Judge:

These are applications by the collector for review of a decision of the trial court sustaining the claim of the importer that *426the invoiced values, less certain charges, represented the dutiable export value of the merchandise. Jacksonville Paper Co. v. United States, 18 Cust. Ct. 362, Reap. Dec. 6832. Appellant claims that the appraised values, based on foreign value, are the correct dutiable values.

The merchandise herein, described in the invoices as “M. G. Sulphate Wrapping Paper,” was exported from Finland between August 16, 1938, and July 20, 1939. It was entered under duress…