Hagemann v. United States

Cole, Judge:

The Alpha Lux Co., Inc., imported at the port of New York, on February 7, 1938, a shipment of merchandise, covered by an invoice dated, “Den Haag 19th January 1938,” and described thereon as “Liquitol B” and “Liquitol C,” showing prices of 20 reichsmarks and 16 reichsmarks per 100 kilos, respectively, less 2 per centum cash discount.

The importer entered at the invoice values which the appraiser advanced to $0.1218 per pound for “Liquitol B” and $.0667 per pound for “Liquitol C,” net, packed; the official appraisements being based on United States value, section 402 (e) of the…