National Carloading Corp. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, 55 Cust. Ct. 723 A.R.D. 191, affirming the judgment of Judge Donlon, sitting as the single judge in reappraisement, 49 Cust. Ct. 372,- Reap. Dec. 10323. Judge Donlon’s decision was on rehearing and affirms the findings and conclusions of the late Judge Jed Johnson in National Carloading Corp. v. United States, 47 Cust. Ct. 419, Reap. Dec. 10055.

The merchandise, consisting of spark plugs, was appraised on the basis of foreign value as defined in section 402a (c) of the Tariff Act *58of 1930, as amended by the…