Time Distributors, Inc. v. United States

Rao, Chief Judge:

The merchandise involved in these appeals for •reappraisement, consolidated for trial, consists of ladies’ and gentlemen’s wristwatch cases imported from Switzerland in November and December 1960. The merchandise was exported by Bermi Watch S.A. of Morbio Inferiore, Switzerland, to the purchaser, the plaintiff herein. The ladies’ wristwatch cases were invoiced and entered at 1.65 Swiss francs per case, less 5 percent discount, and the gentlemen’s at 2.50 Swiss francs per case, less 5 percent discount. The former were appraised at 2.25 Swiss francs per case, less 5 percent…