Luria Steel & Trading Corp. v. United States

Rao, Judge:

The merchandise covered by the above-enumerated appeals for reappraisement, which have been consolidated for purposes of trial, consists of prime hot rolled Thomas quality commercial *481mild steel plates, in sizes 16 feet long by 6 feet wide, and K6 to 1 inch in thickness, exported from Germany on June 21 and July 6, 1951. It was appraised on the basis of export value of similar merchandise at $170 per metric ton, less inland freight charges. Plaintiffs claim that the proper basis of value is the export value of such merchandise, as represented by the invoiced and entered, values of…