B & W Wholesale Co. v. United States

RichaRdson, Judge:

This application was filed by the importer for a review of the decision and judgment of a single judge sitting in re-appraisement in B & W Wholesale Co., Inc. v United States, 58 Cust. Ct. 728, Reap. Dec. 11311 (1967), and holding that export value as appraised is the proper dutiable value of metal squares, rubber mallets, artists’ brushes and vinyl kits and bags exported from Japan in August, 1961. The merchandise was entered at various ex-factory prices shown on the commercial invoice which were subsequently *693advanced under an appraisement reading: “Appraised at invoice…