Butti v. United States

Oliver, Chief Judge:

These appeals for reappraisement have been limited to certain accordions imported from Italy. Of the four shipments in question, one was exported in October 1950 (reappraisement 207320-A), two were exported in November 1950 (reappraisements 207322-A and 207991-A), and the remaining one was exported in December 1950 (reappraisement 207321-A). The merchandise was entered at the invoice unit values, which were advanced by the appraiser.

Plaintiff contends that the accordions in question are “shopworn and damaged,” that such merchandise has a foreign value and an export value,…