Ellis Silver Co. v. United States

Newman, Judge:

These five consolidated appeals for reappraisement involve the proper dutiable values of certain silverplated hollow-ware (silverplate on copper) exported from England during the period from December 9, 1959 to October 5, 1962 and entered at the port of New York.

The merchandise was appraised on the basis of constructed value, as defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165. According to the official papers, which are in evidence without being marked, and defendant’s brief, the…