Petition 6500-R of Sontag's Shoe Stores

Cole, Judge:

Petitioner imported at Miami, Fla., from Guadalajara, Mexico, three shipments of Mexican sandals, known as “huaraches,” The merchandise was entered at the invoice values which were advanced by the appraiser. Appeals for reappraisement were filed, and the cases litigated, first, before a single judge sitting in reappraisement, Sontag’s Shoe Stores v. United States, 10 Cust. Ct. 513, Reap. Dec. 5797, who found in favor of the importer (petitioner), holding the entered values to be the dutiable export values, and then before a division sitting in review, United States v. Sontag’s…