American Express Co. v. United States

Bao, Judge:

This is an appeal for reappraisement of an importation of matrix board, in sheets measuring 16 or 20 by 24 inches, by 0.65 or 0.80 millimeter. This merchandise was invoiced at 24 cents per square meter, less 15 per centum discount, less 2 per centum for advanced payment. It was entered at reichsmark 0.60 (60 pfennigs) per square meter, net packed, and appraised at reichsmark 0.80 (80 pfennigs) per square meter, less 3 per centum, packed. Apparently, although not specifically so shown, the appraiser’s return of value was made upon the basis of statutory foreign value, as defined in…