Castelazo & Associates v. United States

OliveR, Judge:

This appeal for reappraisement covers eight entries of merchandise. Entry numbers DE 25568, DE 27948, and DF 28878 consist of certain flanges, exported from West Germany and Belgium during 1957 and 1958, by Stahlunion-Export GMBH of Dusseldorf, Germany. Entry numbers DE 22390, DE 29374, DE 9244, DE 11161, and DE 22368 consist of various metal welding fittings, exported from West Germany by Stahlunion-Export GMBH *709during 1957. The merchandise was appraised on- the basis of export value, as defined in section 402(d) of the Tariff Act of 1930.

By written stipulation entered into by…