Swearer v. United States

Dallinger, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, involve the question of the dutiable value of certain so-called potters’ gold colors exported from England in October, 1939, and in August, September, and October, 1940, and entered at the port of Pittsburgh.

The merchandise was appraised on the basis of the United States value thereof, the values being based upon the importer’s sales of such imported merchandise in the United States during the said exporting period. The plaintiffs claim that there existed at the time of exportation a…