United States v. Arkell Safety Bag Co.

Evans, Judge:

These are applications for review of the decision of a single judge-involving the value of kraft paper imported from Sweden. The decision below was reported in Reap. Dec. 4301. The importations took place during the years of 1930, 1931, 1932, 1933, and 1934. It was the contention of the Government below and before this court that the proper value is the foreign-market value in Sweden, while the importer claims that the domestic market in Sweden is a controlled market and that the paper is dutiable upon the export value.

The record in the initial case was offered and received in…