United States v. Fragele Bros.

Appellant appeals from the judgment of the Board of United States General Appraisers which affirmed the decision of the single general appraiser, which decision of the single general appraiser sustained the invoice value of certain goods imported from Czechoslovakia.

The goods were invoiced and entered with the addition of one-half of 1 per cent for turnover tax levied by the Czechoslovakian Government, and the goods were appraised by the local appraiser by adding a 2 per cent turnover tax instead of one-half of 1 per cent as invoiced. Upon reappraisement the invoice value was sustained. • The…