Canion v. United States

Oliver, Chief Judge:

These two appeals for reappraisement are directed to the merchandise represented by the invoice items marked “A” and initialed “WFB,” which consists of sodium perborate, exported from West Germany during the period from January 3,1958, through June ll, 1958. Appraisement thereof was made on the basis of foreign value, as such value is defined in section 402(c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (74 Treas. Dec. 17, T.D. 49646).

Counsel for the respective parties have agreed that the merchandise in question and the issues involved…