United States v. Dana Perfumes Corp.

Ford, Judge:

The instant application was filed by the Government for a review of the decision and judgment of a trial judge sitting in reappraisement reported in Dana Perfumes Corp. v. United States, 66 Cust. Ct. 568, R.D. 11742 (1971), wherein appellee’s claimed dutiable value was sustained. The merchandise is described on the invoice *284as Canoe cologne No. 8228. Such, merchandise having been set forth on the final list, T.D. 54521, was subject to appraisement under section 402a, Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, and specifically under section 402a (f),…