United States v. New England Foil Corp.

Keefe, Judge:

In these appeals for review of reappraisement the Assistant Attorney General alleges that the trial court erred in manner following: first, in failing to determine a value for the merchandise that could be used by the collector in liquidating the entries; second, in finding an export value for the merchandise when no statutory export value was shown to exist; and third, in finding an export value upon evidence that the goods were freely offered and sold in a foreign country on the basis of a delivered duty-paid c. i. f. price in the United States.

Inasmuch as it is conceded by…