Turner v. United States

Lawbence, Judge:

An importation of ferrocerium flints from Canada, invoiced at $6.50 per pound and entered at $7.50 per pound, was appraised at $7.50 per pound, plus a Canadian excise tax of $4.20 per pound, net, packed. The above amounts are in Canadian currency.

*491Plaintiff contends that the Canadian excise tax is not part of the proper dutiable value of the merchandise and has filed an appeal for a xeappraisement pursuant to section 501 of the Tariff Act of 1930, as .amended by the Customs Administrative Act of 1938 (19 U. S. C. 11501).

At the trial of the issue, the testimony of one witness…