United States v. Josef Mfg., Ltd.

Rich, Judge.

This appeal is from the judgment of the United States Customs Court, Third Division, Appellate Term, 64 Cust. Ct. 865, A.R.D. 274 (1970), affirming the judgment of a single judge sitting in reappraisement, 62 Cust. Ct. 763, 294 F. Supp. 956, R. D. 11616 (1969). The parties agree that export value, as defined in section 402(b), Tariff Act of 1930, as amended (70 Stat. 943, T.D. 54165), 19 USC 1401a(b),1 is the proper basis for valuation, and the major controversy is over the. appraiser’s use of c.i.f. prices, uniform to all United States customers, in arriving at dutiable value.…