Golding Bros. v. United States

Opinion by

Oliver, C. J.

The record established that prior to each entry repeated conferences were had with the appraiser for the purpose of establishing the proper values of the merchandise. After filing appeals for reappraisement, the petitioner investigated market conditions in the country of exportation to determine the- proper values. Thereafter, the importer stipulated with the Government that certain items involved in the appeals were dutiable on the basis of foreign value, while others were dutiable on the basis of export value, as entered, and that the balance of the items were…