F. W. Myers & Co. v. United States

Mollison, Judge:

This is an appeal for reappraisement of the value of certain men’s Argyle hosiery, imported from Canada on or about August 26, 1950. The imported hosiery, which is designated by the exporter as item HA 1112, was entered at the value of $12.92 per dozen, packed. It was appraised at $16.75 per dozen, packed, and, on the trial of the issue, it was contended by the plaintiff that *570the correct entered value should have been $12.50 per dozen, packed. All values are in Canadian currency.

The appraisement was made on the basis of foreign value of similar hosiery offered and sold by…