Judson Sheldon International Corp. v. United States

Wilson, Judge:

This is an appeal for reappraisement of certain merchandise invoiced as “Mica Filhs” and “Sections — Unfinished Silvered Mica Condensers,” exported on May 21, 1960, by Intercontinental Industries, Inc. (Far East Branch), Tokyo, Japan, and consigned to Intercontinental Industries, Inc., Chicago. Plaintiff herein is the customs broker which made entry of the involved goods. The merchandise was invoiced and entered at various unit prices per thousand pieces, f.o.b. Tokyo. It was appraised at the invoiced prices, plus 13 per centum, on the basis of United States value, as defined in…