Case ID: cust-ct_1/html/0771-01.html
Source: Caselaw Access Project
Author: {"author": "Brown, Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Samuel Yaroslawitz v. United States
    No. 4470.
    Entry No. 716829.
    Invoice dated Kolomy, Poland, June 23, 1936.
    Entered at New York, August 8, 1936.
    (Decided December 9, 1938)
    
      Siegel & Mandell (Samuel T. Siegel of counsel) for the plaintiff.
    
      Webster J. Oliver, Assistant Attorney General (Dorothy C. Bennett, special attorney), for the defendant.
   Brown, Judge:

This is an importer’s appeal for reappraisement of certain prayer shawls imported by mail from Poland and contains a pure question of fact, no legal question being involved.

The weight of the evidence is in favor of the advances made by the appraiser as correctly representing the foreign-market value of the merchandise which was higher than the export price to this particular importer.

Judgment will, therefore, issue affirming the dutiable value as found by the appraiser.