Dushoff Distributing Corp. v. United States

Donlon, Judge:

The nine appeals to reappraisement listed in schedule “A”, attached hereto and made a part hereof, are consolidated for purposes of trial, the merchandise being the same.

The issue here is the per se value of certain wall tiles imported from Japan at the port of Philadelphia. There is no issue as to the basis proper for determining dutiable value. Appraisement was on the basis of export value, and it is export value that plaintiff claims.

The merchandise at bar does not appear on the Final List issued by the Secretary of the Treasury under the Customs Simplification Act of 1956…