United States v. Goodhand-Grafmuller, Inc.

Walker, Judge:

These are -appeals taken by the collector of customs from .findings of value made by the United States appraiser at the port of New York on certain leather gloves exported from France during the period from August 1938 to November 1939. The merchandise was originally entered in French francs on the basis of foreign value. Within the time permitted by statute the entries were amended by adding thereto amounts equal to certain taxes levied on such goods when sold for home consumption in France. The merchandise was appraised on the basis of foreign value at the values thus shown on…