United States v. Sontag's Shoe Stores

Olivek, Presiding Judge:

These are applications for review of the decision of a single judge sitting in reappraisement concerning the dutiable values of huaraches, a type of sandal, purchased from three different exporters located in Guadalajara, Mexico.

Appraisement in each case was made on the basis of export value, the formula for which is set forth in section 402 (d) of the Tariff Act of 1930, at values expressed in Mexican pesos, in each case higher than the unit values shown on the invoices, which are also in Mexican currency. The court below held the appraisements to be void, and also…