Sabine Transportation Co. v. United States

Evans, Judge:

These are appeals from a finding of value by the United States appraiser upon importations of steel wire rope imported from Germany and entered at the port of Galveston, Tex. The rope was entered at the invoice values in United States dollars per 100 feet less certain nondutiable charges, which values the importers, the plaintiffs herein, claim to be the dutiable value and the export value. The appraiser found the proper values to be the foreign-market values, which he found to be higher than the export values.

When the cases were called for trial they were consolidated and the…