Petition 6479-R of Musolino Lo Conte Co.

Opinion by

Cole, J.

The circumstances relating to entry and final appraisement of the merchandise in question are practically the same as those involved in-Abstract 49970. Here, as there, the legal principle governing the dutiable value-*198of the merchandise in Question was set forth in Luigi Vilelli Elvea v. United States (9 Cust. Ct. 466, Reap. Dec. 5661), affirmed in United States v. Luigi Vilelli Elvea (11 Cust. Ct. 437, Reap. Dec. 5941). Although the court sustained the basis for appraisement claimed by the importer in Baffaele D’Amora v. United States (13 Cust. Ct. 340, Reap. Dec. 6035),…