Geo. S. Bush & Co. v. United States

WilsoN, Judge:

The merchandise covered by the involved appeals, which were consolidated for trial, consists of certain chains for the transmission of power, in five different sizes, imported from Japan in the period from May 1951 through January 1952.

*506The chains in question were appraised on the basis of United States value, as defined in section 402(e) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938. It was stipulated that, during the period in question, there was no foreign or export value, as defined by section 402, Tariff Act of 1930, as amended by the…