National Carloading Corp. v. United States

Nichols, Judge:

This is an application for review of the decision and judgment of the trial court in Reappraisement Decision 10323, on rehearing of National Carloading Corporation v. United States, 47 Cust. Ct. 419, Reap. Dec. 10055, affirming the appraisement of the involved merchandise.

The merchandise consists of four series of Lodge spark plugs, manufactured by Lodge Plugs, Ltd., of Rugby, England, and imported into this country by Lodge Spark Plug Co. of Los Angeles in May 1959. The spark plugs were invoiced, entered, and appraised as follows:

Invoiced and entered Appraised

Standard spark…