R. L. Swearer Co. v. United States

Walker, Judge:

These are appeals for reappraisement filed by the agent of the consignee of certain importations of so-called potters’ gold colors exported from England during the period between October 24, 1940, and January 26, 1942. The merchandise was appraised on the basis of United States value, and it is claimed that the correct basis of appraisement should have been the foreign value thereof. (Secs. 402 (e) and (c), respectively, of the Tariff Act of 1930.). On the trial of the issue the record in the case of R. L. Swearer et al. v. United States, 8 Cust. Ct. 644, Reap. Dec. 5598, was…