United States v. Muehlstein

Rao, Judge:

This is an application for review of a decision and judgment in a reappraisement proceeding wherein it was held that the proper basis of value of certain imported ebonite or hard rubber dust was foreign value, as that value is defined in section 402(c) of the Tariff Act of 1930, as amended by the Customs Administrative Act o'f 1938, and that, as to each of the grades of dust involved in the importation, such value was represented by the entered value.

Said section 402 (c), as amended, provides as follows:(e) Foreign Value. — The foreign value of imported merchandise shall be the…