W. T. Grant Co. v. United States

Ekwall, Judge:

This is a protest filed against the action of the collector of customs at the port of San Francisco, Calif., in assessing duty upon an entry of glass Christmas tree ornaments upon the basis of a value higher than that found by this court on reappraise*73ment. Plaintiff claims that the value found in Woolworth v. United States, 7 Cust. Ct. 398, Reap. Dec. 5366, is the proper dutiable value. The collector in liquidation used as a basis of value the importer’s amended entered value.

The importer, the plaintiff herein, filed a consumption entry under date of September 28, 1939. Two…