Park Avenue Imports v. United States

Wilson, Judge:

These consolidated appeals for reappraisement consist of importations of boys’ flannel lined pants exported from Kobe, Japan, on July 25, 1968, in R64/3814, and of boys’ cotton pants exported from Hong Kong on June 9, 1963, in R64/12650. The official papers, which are in evidence, indicate that in both appeals the merchandise was entered at the respective invoiced f.o.b. Kobe or Hong Kong prices, which -are claimed by plaintiff to be the correct export values. In both cases, appraisement was made at said invoiced f.o.b. prices, pirn 3y2 percent, net, packed, which the Government…