Mintzer v. United States

Rao, Judge:

The 12 appeals for reappraisement here involved have been consolidated for purposes of trial. They relate to several importations from Mexico of unoiled sisal twine and rope, varying in *617ply, diameter, and fineness. This merchandise was entered at the port of New York at the invoiced unit prices, less nondntiahle charges which are not in issue. The appraiser advanced the unit values.

Although no brief has been filed on behalf of the importer, it appears from the record in the case, and from defendant’s brief, that both parties rely upon statutory export value, as defined in section…