United States v. Citrus & Allied Essential Oil Co.

Tilson, Judge:

This application was filed under the provisions of section 501 of the Tañí! Act of 1930 seeking a review of the decision of the trial court. The merchandise consists of orange oil exported from tbe Dominican Republic and entered at the port of New York on March 9, February 18, and March 2, 1942. Entry was made at a value of $2.40 per pound, plus cases, in accordance with the values shown on the invoices. It was appraised at $3 per pound, packed. The trial court found a value for said merchandise of $2.40 per pound, packed, holding that the evidence offered by appellee…