Picard v. United States

Rao, Chief Judge:

The appeals for reappraisement listed above were consolidated for the purposes of trial. They cover certain so-called sisal pads, exported from Mexico on or about August 8 and *690September 4, 1959. Since sisal pads were not included in the final list of articles (TJD. 54521) from which the applicability of the Customs Simplification Act of 1956 is withheld, appraisal of the involved merchandise was made on the basis of export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. This provision reads as…