Pan-American Plywood Co. v. United States

Mollison, Judge:

These 147 appeals for reappraisement are from findings of value made by the appraiser at the port of Detroit on certain birch plywood imported from Canada during the period from 1950 to 1953.

It appears that certain of the items covered by these appeals were appraised in Canadian dollars on the basis of foreign value of such merchandise, while the remainder of the items covered by those appeals for reappraisement, as well as all of the merchandise covered by the remaining appeals for reappraisement were appraised in United States dollars on the basis of export value of similar…