Brown, Alcantar & Brown, Inc. v. United States

LaNdis, Judge:

This case involves 293 appeals for reappraisement consolidated for trial to determine, pursuant to section 402(d) of tbe Tariff Act of 1930, as amended by tbe Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, 19 U.S.C.A., section 1401a (d), tbe constructed value of pbonograpb records manufactured and exported from Mexico in tbe years 1961-1969, inclusive. Both sides agree that constructed value is the proper basis for determining tbe value of tbe phonograph records. The issue is the proper amount of constructed value.

Plaintiffs contend that tbe appraised…