United States v. Stephen Rug Mills

Ekwall, Judge:

This is an appeal from a decision of a single judge involving the value for duty purposes of certain rugs imported from Belgium. The dates of exportation cover a period from July 1938, through October of the same year. The decision below was reported in Reap. Dec. 5863. The rugs were entered in Belgian francs per square meter at the prices as invoiced, which the importer, the appellee herein, stated to be the export value thereof. These values were advanced by the appraiser to correspond to what he considered to be the foreign value of such or similar rugs, plus 2}£ per centum…