William J. Oberle, Inc. v. United States

Cline, Judge:

The question involved in this case is the proper dutiable value of cotton mattress tickings exported by Tissage De Courtrai of Courtrai, Belgium. Twelve cases were consolidated for trial. The invoices were certified by the American consul at various dates ranging from August 27, 1938, to April 11, 1939. In reappraise-ments 129777-A, 131014-A, 131016-A, 131017-A, 131021-A, 132246-A, and 132247-A the appraiser advanced the entered value of some of the items, but in reappraisements 129778-A, 129779-A, 131015-A, 131043-A, and 132245-A the importer added on entry to *730meet advances made…