Lanchart v. United States

Olivek, Chief Judge:

This appeal for reappraisement relates to several different kinds of articles composed of various materials which were exported from Paris, France, and entered at the port of New York. Plaintiff entered his goods at the invoice prices, being the alleged purchase prices, and which are claimed to be the proper dutiable values. The appraiser advanced the entered values and, as stated by Government counsel at the time of hearing, appraised the articles “on the basis of export value of similar merchandise.” Statutory export value, invoked herein by the appraiser, is defined in…