Case Name: United States v. H. Meyer
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-08-08
Citations: 5 Cust. Ct. 498
Docket Number: No. 4986; Entry No. 744688
Parties: United States v. H. Meyer
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 498–498

Head Matter:
United States v. H. Meyer
No. 4986.
Entry No. 744688.
Invoice dated Paris, France, October 9, 1939.
Certified October 12, 1939.
Entered at New York October 28, 1939.
(Decided August 8, 1940)
Webster J. Oliver, Assistant Attorney General (Dorothy C. Bennett, special attorney), for the plaintiff.
Puchhafer, Bode &'Bode (John ID. Bode of counsel) for the defendant.

Opinion:
Brown, Judge:
This is a peculiar medicinal product very little used and very little of it imported into this country and very unstable in price.
This importer purchased this particular shipment at $24 per gram.
Shortly previous a Detroit importer purchased a shipment of a different amount at $35 per gram.
The appraiser had approved the value of $24 per gram until he heard of the $35 value through customs channels.
This is a Government appeal from a value of $24 per gram asking for an advance to $35 per gram, and in view of the conflicting evidence and the unstable prices for the product the appraised value should stand as made, which in this case is the same as the entered value.
The entered value is therefore sustained. Judgment will be rendered accordingly.