D. C. Andrews & Co. v. United States

Ekwall, Judge:

This case involves a shipment of 7 cases of washing machine parts, consisting of 550 pieces, imported from England. The merchandise was entered and appraised on the basis of cost of production, as defined in section 402 (f) of the Tariff Act of 1930. Plaintiff herein, the importer of record, does not question the classification or rate of duty assessed by the collector but claims that such rate was assessed on the basis of an erroneous entered and appraised value. It is further claimed that if the appraised value was higher than the entered value, since no notice of appraisement…