Allied French Furs, Inc. v. United States

Eewall, Judge:

These two cases, which have been consolidated, involve four entries of dressed kidskins imported from England during February, April, and May 1944. In connection with each shipment an original entry and a timely amended entry were filed. Each of the entries was the subject of a reappraisement proceeding in which the Customs Court held that an item of British purchase tax, amounting to 100 per centum of the invoice price of the goods, constitutes no part of the dutiable value. The judgment directed liquidation on the basis of the final appraised values, less the additions made…