United States v. H. S. Dorf & Co.

Rao, Judge:

This is an application for review of a decision and judgment of a single judge sitting in reappraisement, wherein it was held that certain white cornaline rods, in chief value of glass, were dutiable at the entered value of $0.60 per kilo. In arriving at that conclusion, the trial court determined that France was the country of exportation of the involved merchandise, and, hence, that the appraised value of U. S. $0.8652 per kilo, net packed, which was based upon a Mexican cost of production, was predicated upon an erroneous theory of law. It was therefore stated that:

The only…