Dalminter, Inc. v. United States

Oliver, Chief Judge:

This appeal for reappraisement relates to certain seamless steel casing or seamless steel tubing, exported from Italy and entered at the port of Houston, Tex.

In a stipulation of submission, the parties have agreed that the facts and the law controlling appraisement of the present merchandise are the same in all material respects as the factual and legal condition that applied in United States v. Dalminter, Inc., et al., 47 Cust. Ct. 577, A.R.D. 135, the record in which case was incorporated herein by consent.

Consistent with the cited case, I find that the proper basis for…