W. X. Huber & Co. v. United States

Ekwall, Judge:

These two cases have been consolidated for trial. They involve importations of cotton rugs from Belgium entered at the port of Los Angeles, Calif. In each case, appeals for reappraisement were filed and as a result thereof the court determined (Reap. Dec. 7650):

* * * the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value for the merchandise here involved, and that such values are the appraised values, less the amounts added on entry because of advances made by the appraiser in other cases…