United States v. Minkus

This is an appeal from a judgment of the United States Customs Court, First Division, in reappraisement 95857-A.

The imported merchandise consists of miniature dictionaries. It was entered at a value of approximately one German mark each, less a discount of 75 per centum, and was appraised at one German mark each, less a discount of 60 per centum.

The importer appealed to reappraisement.

The record consists of an affidavit by one Carl Wilhelm Gunther, manufacturer and exporter of the involved dictionaries, the manufacturer’s price list, and three reports submitted by special agents of the…