Samuel Shapiro & Co. v. United States

Oliver, Chief Judge:

In this proceeding, we review the decision of Richardson, J., reported as Samuel Shapiro & Company, Inc., a/c The Sharpe & Hart Associates, Inc. v. UniUted States, 48 Cust. Ct. 641, Reap. Dec. 10242, which held statutory United States value, as found by the appraiser, to be the proper basis for appraisement of certain *551rifle parts, identified on the invoice as “100 actions cal. 222 ítem. M. 54,” that were exported from Otternp, Denmark, on July 21, 1956, and entered at the port of Baltimore, Md., on August 6, 1956. The so-called “actions” under consideration are the firing…