Louis Greenberg & Son, Inc. v. United States

Ekwall, Judge:

This case is before us on rehearing, having been originally decided adversely to the importer’s contentions in 33 Cust. Ct. 412, Abstract 58482. It is claimed on behalf of the plaintiff that the liquidation was in error, in that the merchandise was entered and duty paid upon a basis of value per gross, that the merchandise was appraised upon the same basis, and that the appraiser intended to appraise on the same basis; therefore, there was no increase in the dutiable value. Alternatively, it is claimed that if appraisement was made on the basis of the value per dozen of the…