United States v. A. W. Faber, Inc.

This is an appeal from a judgment of the United States Customs Court in a number of reappraisements under the Tariff Act of 1930, which reappraisements, by stipulation in the trial court, were consolidated and tried together.

The merchandise involved consists of lead pencils imported from Germany, which were appraised by the local appraiser at Newark, N.J., at invoice unit prices, less discounts of 20 per centum and 3 per centum.

Appellee appealed to reappraisement, claiming that the dutiable value of the merchandise was the invoice price less discounts of 20 per centum, 3 per centum, and 5 per…