Samuel v. United States

Ekwall, Judge:

This is an appeal from the finding of value made by the appraiser upon 1,500 sets of palm-leaf shopping bags imported from Mexico. They were entered at Mexican pesos 2.25 per set of two and appraised in the same currency at 3.35 per set, both prices plus containers, pacldng, and Mexican stamp tax. Each set consists of two sizes, one 36" x 36" and the other 34" x 34". The goods were ordered on December 16, 1944, and the date of exportation is given as February 8, 1945. Plaintiff claims that the market value of the bags, whether it be found to be the foreign value or export value…