Vandegrift Forwarding Co. v. United States

Oliver, Chief Judge:

These three appeals for reappraisement, which were consolidated at the time of trial, relate to several different metal articles exported from Miihlacker, Germany, during the months of June 1953, July 1953, and October 1953. The articles were appraised on the basis of foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended, of similar merchandise, at the invoice unit prices, plus 33% per centum, less 2 per centum cash discount, plus packing. Plaintiff claims that the proper basis for appraisement of the merchandise is export value, as defined in…