Golding Bros. v. United States

This is an appeal from a judgment of the First Division of the United States Customs Court, one judge dissenting, affirming the judgment of a single judge, sitting in reappraisement, sustaining the action of the local "appraiser in appraising the imported merchandise at United States value.

It is insisted by appellant that a foreign value was proven and that such foreign value is the correct dutiable value.

The proceeding is under the Tariff Act of 1930.

The merchandise consists of colored cotton cloth (ticking) of a quality known as “Commodore,” exported from Belgium on September 1, 1931, and…