Petition 6476-R of Alberti Importing & Exporting Co.

Opinion by

Lawrence, J.

An appeal for reappraisement was filed, but action thereon was suspended pending decision in another case involving similar merchandise shipped during 1936. (See Luigi Vitelli Elvea, Inc. v. United States, 9 Cust. Ct. 466, R. D. 4661, affirmed in United States v. Luigi Vitelli Elvea, Inc., 11 id. 437, R. D. 5941.) Thereafter, said appeal for reappraisement was sub*310mitted for decision on a stipulation incorporating the record in the decided case,, and final judgment was entered on the basis of export value at prices higher than the entered value. The court was of the…