Morris v. United States

Oliver, Judge:

This case involves three appeals for reappraisement of merchandise consisting of various sets of imitation pearl necklaces and matching earrings, exported from Japan during the *586period of December 1960 to June 1961. The three appeals were consolidated at trial (B. 2).

The merchandise was entered at the unit ex-factory prices appearing on the invoices, plus an item for casing and packing charges. These entered values did not include items specifically and separately listed on the invoices as shipping charges and buying commissions. In each instance, the entered values were advanced…