United States v. Weston Electrical Instrument Corp.

Johnson, Judge:

This application for review of reappraisement involves certain selenium electric-photo cells imported from Germany. The question before the trial court was whether or not there was a value for home consumption of such merchandise in Germany. If a value for such merchandise could not be found, which is claimed by the importer to be represented by the entered value of EM 2.10 each, plus packing, the value for similar merchandise, the value returned by the appraiser of EM 3.20 each, less 2 per centum, packed, was contended by the Government to be the proper foreign value of the…