Frank P. Dow Co. v. United States

Cline, Judge:

This is an application for review of the judgment of the trial judge in Frank P. Dow Co., Inc. v. United States, Reap. Dec. 5630. The merchandise under reappraisement consisted of cotton hose imported from Shanghai, China, in February 1940, the invoice having been certified on February 15, 1940. The merchandise was entered at $2.50, Shanghai currency, per dozen pairs, packing included, and was appraised at $2.99, Chinese national currency, per dozen pairs, net, packed.

At the trial counsel for the importer offered in evidence an affidavit of Mr. M. A. Hecht, who is employed by…