Associated Merchandising Corp. v. United States

Tilson, Judge:

This appeal to reappraisement involves the proper •dutiable value of certain merchandise imported from France and entered at New York on September 14,1937. A so-called duress entry was made for the merchandise in which the importer added to meet .advances made by the appraiser in a similar case then pending on appeal an item of 8 per centum, the same representing a French tax. It is contended that this 8 per centum French tax should not be included as a part of the proper dutiable value of the merchandise. However, since this case was, on November 15, 1940, formally abandoned by…