United States v. Dalminter, Inc.

Donlon, Judge:

Defendant below has appealed to us for review of the decision of Lawrence, J., reported as Dalminter, Inc., and R. W. Smith v. United States, 46 Cust. Ct. 620, Reap. Dec. 9938, in which two appeals for reappraisement were consolidated for purposes of trial.

The trial judge found that United States value (which was the basis of appraisement) was the proper basis for valuing certain seamless steel tubing, imported from Italy at the port of Houston, Tex. The trial judge found, however, that the amount of the United States values of this merchandise, as determined by the appraiser,…