Quimet Stay & Leather Co. v. United States ( 1960 )

Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise in question, invoiced as “4 casks Artificial resin harmless,” was appraised as entered and that no appeal was filed by the collector, although on liquidation he used a higher value, it was held that 'the proper dutiable value of the merchandise was the entered value, as represented by the final appraised value.