Dolliff & Co. v. United States

Donlon, Judge:

Plaintiff’s appeal to reappraisement challenges the valuation of certain business machines, cabinets and trays, exported from England in July, 1961. Plaintiff does not question appraisement *949of merchandise which was marked by the agent “NETT”. Litigation is as to that part of the entry merchandise which was appraised in English currency at unit values that were indicated by the agent in red ink “less 40%, plus pkg & cases.”

The Rule 15 statements on file show that the litigated merchandise was valued on the basis of constructed value, and that plaintiff claims there is an export…