Friedman v. United States

Donlon, Judge:

The 16 appeals to reappraisement listed on the annexed schedule A were consolidated for purposes of trial.

The merchandise is artificial flowers, product of Japan. Plaintiff was customs broker for Lafair & Sons Co., the ultimate consignee of the merchandise. Dates of entry extend from September 21, 1955, to May 15, 1957.

There is no issue before the court as to the basis on which this merchandise should be appraised. It was appraised on the basis of export value, which plaintiff accepts as the correct basis. Nor is there an issue as to most of the components of export value. There…