Manhattan Novelty Corp. v. United States

FoRD, Judge:

This case was the subject of decision in Manhattan Novelty Corp. v. United States, 54 Cust. Ct. 528, R.D. 10906, which decision and judgment was set aside and the case restored for all purposes in Same v. Same, 54 Cust. Ct. 636, R.D. 10964. The merchandise consists of transistor radios exported from Japan, appraised on the basis of export value as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165.

Plaintiff does not contest the basis of appraisement nor any portion thereof except the inclusion in the…