Fisher Scientific Co. v. United States

Ekwall, Judge:

These cases, which have been consolidated, involve importations of various types of analytical balances, with one exception, reappraisement No. 187910-A, which involves only special magnifiers for use with said balances. All were exported from Switzerland during the period between March 1949 and March 1952. The magnifiers were entered under duress. The magnifiers were appraised at Swiss francs 15 each, plus 31.25 per centum packed, whereas plaintiff claims the invoice values are the proper values. In the initial case, reappraisement No. 186965-A, which was entered under duress,…