S. Shamash & Sons, Inc. v. United States

Ford, Judge:

The merchandise covered by the appeal listed above consists of merchandise described on the invoice as “Japanese Silk *528Flat Ceepe, 16 Momme, Bleached, Size: 36" x 50 yds. Grade: A & B.” It was entered and appraised at 70 cents per yard. The. importer contends that the proper export value of this merchandise is 80 cents per yard, while the Government insists that the proper value is that found by the appraiser.

At the trial of this case, the importer testified that he purchased the involved merchandise at the price of 70 cents per yard, and as supporting his testimony, there was…