Alfred Dunhill of London, Inc. v. United States

Eicwall, Judge:

In this case the plaintiff imported a number of briar pipes and tobacco from England. The merchandise, covered by two invoices, was entered on a so-called duress entry, at the port of New York. As to one of the invoices, which we will designate No. 1, the regular notice of appraisement was issued (section 17.6 (b), Customs Regulations of 1943). The importer appealed to reap-praisement and a decision was rendered by this court in which it was held that the item of British purchase tax was not a part of the dutiable value. Pursuant to that decision, the collector liquidated on…