Naumes Forwarding Service v. United States

Mollison, Judge:

The merchandise the subject of this appeal for reappraisement consists of jewelry imported from Czechoslovakia in 1949. When the case was called for trial, counsel for the parties stipulated that the issues in this appeal are the same in all material respects as the issues in Paramount Import Co., Inc., et al. v. United States, 44 Cust. Ct. 702, Reap. Dec. 9697, and the record in such case was incorporated as a part of the record in this case.

Counsel for the parties stipulated further facts on the basis of which I find export value, as defined in section 402(d), Tariff Act of…