Erb & Gray Scientific, Inc. v. United States

This appeal2 by the importer requires us to decide:

1. Whether there is substantial evidence in support of the findings of fact by the United States Customs Court, including its finding that no option was available to the importer with respect to payment of the $3,500 sum in connection with its purchase of the instant merchandise.

2. Whether, as a matter of law, an amount included in the purchase price to the exclusive distributor which relates to general expenses of the manufacturer/seller in maintaining an office in the United States for the provision of essential services, not otherwise…