United States v. Vandegrift Forwarding Co.

Foed, Judge;

This application for review of the decision and judgment of the trial court was filed under the provisions of 28 U. S. C. (1946 ed. supp. Ill) § 2636 (a). The merchandise which forms the subject of this review consists of compacts, combs, pill boxes, perfume flacons, and lipstick holders. All of the merchandise was entered at the invoice unit prices, less 2 per centum cash discount, packed, apparently on the basis of export value. There is, of course, no presumption of correctness in favor of this entered value, and, if it is to be accepted as the dutiable value of this…