Friedman v. United States

KichaedsoN, Judge:

This is an application by the importer for a

review of the decision and judgment of a single judge, sitting in reappraisement, in Morris Friedman v. United States, 50 Cust. Ct. 461, Reap. Dec. 10504, and holding that the appraised values represent the proper dutiable values of the involved merchandise.

The only questions presented concern the dutiable status of certain inland freight and f.o.b. Japan charges which were added on appraise^ ment to the invoice unit prices on all of the involved entries, and certain so-called “buying commissions” in varying amounts which were…