12 Ct. Cust. 40 | C.C.P.A. | 1924
delivered the opinion of the court:
This appeal relates to a question of appraisement only. The merchandise was wool carpets which were imported from China under the
The facts in the case appear without dispute in the record. The goods were entered in December, 1920, upon a consular invoice which stated their gross value to be 14,760.10 Peiyang dollars. It was apparent upon inspection that this sum included 1,405.92 Peiyang dollars of nondutiable charges, leaving a net dutiable valuation according to the invoice of 13,354.18 Peiyang dollars. The importer, however, regularly entered the goods at the value of 14,760.10 yen, with a deduction of 1,405.92 yen for nondutiable charges, leaving a net valuation according to the entry of 13,354.18 yen. The entry stated the value of the yen to be $0.4985, and reduced the value of the merchandise accordingly to $6,657, United States currency. The appraiser thereupon approved the valuation given in the entry, to wit, 13,354.18 yen, and officially reported that fact to the collector. No appeal was taken to reappraisement.
It may be repeated that the valuations stated respectively in the invoice and entry were identical in point of figures but differed in respect to currency, the invoice currency being Peiyang dollars, the entry currency being yen; and that the appraiser approved the valuation as entered in yen, and that no appeal was taken to reappraisement. At that time the yen was valued at $0.4985, the Peiyang dollar at $0.7883. Accordingly the entered and appraised dutiable valuation of the merchandise was 13,354.18 yen or $6,657.
' Afterwards, in December, 1921, almost a year subsequent to the time of the foregoing transactions, the collector transmitted to the appraiser’s office the report above referred to, indorsedus follows: “ Appr., please note invoice is made out in P. Y. $ & not yen. Report further.” Whereupon the acting appraiser, not, however, the one who had made the appraisement, returned the report to the collector indorsed as follows: “Collector, this office amends return to read currency as P. Y. $.” The indorsements were signed by the respective officers. Conformably with these notations the second appraiser noted the symbol P. Y. $ in red ink upon the official report of the appraisement and erased the word “yen” which had appeared thereon. The collector thereupon liquidated the entry upon, a valuation of 13,354.18 Peiyang dollars, which represented a value approximately 50 per cent in excess of that number of yen. The protest now upon appeal challenges that action of the collector.
We are of the opinion upon the foregoing facts that the collector’s action was erroneous, and that the importer’s protest should have
The decision of the board overruling the protest is therefore reversed, and the case is remanded accordingly. Reversed.