William J. Oberle, Inc. v. United States

Cline, Judge:

These appeals for reappraisement involve the value of certain damask mattress tickings imported from Tissage De Courtrai and Tissage La Flandre of Courtrai, Belgium, during a period between November 5, 1936, and September 28, 1937. Sixty-eight appeals were consolidated for hearing at the port of New Orleans. The merchandise covered by four of these appeals was imported at the port of Los Angeles while all the other shipments were entered at the port of New Orleans.

The plaintiff contends that the materials should have been appraised at the export value thereof and not at the…