Ellis Silver Co. v. United States

LaNdis, Judge:

This case1 is before us on application to review the decision and judgment of the single judge in a reappraisement proceeding involving the dutiable value of certain silver-plated hol-lowware (silver plate on copper), exported from England during the period December 9, 1959 to October 5, 1962. Ellis Silver Co., Inc. v. United States, 63 Cust. Ct. 647, R.D. 11688, 308 F. Supp. 704 (1969).

The merchandise, entered at New York, was appraised on the basis of constructed value under section 402(d) of the Tariff Act of 1930, as amended, 19 U.S.C., section 1401a (d), a permissible basis…