Meadows Wye & Co. v. United States

Beciiworth, Judge:

The merchandise involved in these appeals for reappraisement, consolidated for trial, consists of certain cosmetic preparations, imported from France and entered at the port of New York in 1961 and 1962. It was appraised on the basis of constructed value, as that value is defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The parties are in agreement that said merchandise is not identified on the *747final list published by the Secretary of the Treasury, 93 Treas. Dec. 14, T.D. 54521.

In K63/10279, the appraised value found…