Thornley & Pitt v. United States

Rao, Judge:

The merchandise which forms the subject of the instant controversy consists of two Caterpillar Model 12 Road Graders, serial numbers 2S6392 and 2S6464, which were imported from the Philippine Islands, together with certain other road graders and tractors, not here in issue. Entry of the disputed machines was made on a proportionate basis, 80 per centum of the value thereof being claimed free as American goods returned within the provisions of paragraph 1615 of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938. The remaining 20 per centum, representing…