United States v. Powers

This is an appeal from a judgment of the United States Customs Court in reappraisements Nos. 45644-A and 47375-A.

The merchandise involved consists of vegetable parchment paper. It was entered at the invoice price — the price paid by importers, which, at an early stage of the proceedings, they claimed was the export value. It was appraised by the local appraiser at an amount which he considered represented the foreign value.

Importers appealed to reappraisement.

Upon the trial before the associate justice, sitting in reappraisement, considerable evidence was introduced by the parties. We quote…