Gal v. United States

Tilson, Judge:

The 7 appeals listed in schedule A, hereto attached and made a part hereof, involve the proper dutiable value of 13 different kinds of aluminum foil exported from Germany and entered at the port of Now York between May 5, 1936, and November 7, 1936. The merchandise was appraised on the basis of foreign value-. The plaintiff claims that there is no foreign value for the merchandise and that it should be appraised on the basis of export value.

The claim of the plaintiff that there was no foreign value for this merchandise is based upon the contention that no such or similar…