Picker Corp. v. United States

Richardson, Judge:

This is an application filed by the importer for a review of the decision and judgment of Landis, J., sitting *172in reappraisoment, 68 Cust. Ct. 276, R.D. 11768 (1972), and deciding after trial that constructed value,1 as appraised, is the proper value of X-ray equipment and parts exported from Denmark between 1968 and 1970. The importer contended before the trial court and contends here that export value2 is the proper basis for determining the value of this merchandise.

The record in the case consists of testimony of two witnesses in the employ of the appellant-importer, an…