Hamers Co. v. United States

OliveR, Chief Judge:

These four appeals for reappraisement, which were consolidated when called for trial, relate to certain stained glass windows, exported from Holland between May 16, 1953, and December 5, 1953, by Adr. Hamers-Export Tilburg and entered at the port of New York by Hamers Company, plaintiff herein. The merchandise was entered on the basis of foreign value, as defined in section 402(c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (T.D. 49646), as stated in plaintiff’s brief, “at a home market price of more than $15. per square foot.” Statutory…