Stockheimer & Harder v. United States

Wilson, Judge:

This case was tried once before, submitted, and decided: Stockheimer & Harder et al. v. United States, 49 Cust. Ct. 420, Reap. Dec. 10355. Thereafter, upon motion of the Government to which the plaintiffs agreed, a rehearing was granted. This is a trial de novo of the reappraisement appeals involved.

Although much extraneous matter is contained in the new record and in the briefs filed by the parties, the sole issue now involved is whether 9.60 per centum of the invoiced value was properly added as part of the appraised value. The said 9.60 per centum represents a certain French…