Albert F. Maurer Co. v. United States

Wilson, Judge:

This is an application for review of the decision of the trial judge, sitting in reappraisement, reported in 47 Cust. Ct. 560, Reap. Dec. 10130. The merchandise involved consists of natural rubber overshoes (plaintiff’s illustrative exhibit 2), known as “Galocha Moderna,” exported from Brazil on November 29, 1958, and entered at the port of Philadelphia.

The trial court sustained the action of the appraiser in holding the merchandise subject to appraisement upon the basis of American selling price, as defined in section 402(g) of the Tariff Act of 1930, as amended, under the…