Bert Friedberg & Co. v. United States

Mollison, Judge:

This is an appeal for reappraisement from findings of value made by tbe United States appraiser at the port of *437San Francisco on certain prism binoculars imported from France in August 1939. They were entered on the basis of the invoiced prices, cases and packing added, plus the following amounts added under so-called duress under the provisions of section- 503 (b) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1503 (b)), to meet advances by appraisers in similar cases: 9 per centum representing the French unique or sole tax>, and 1 per centum representing the French…