United States v. Brechner

Rao, Judge:

This is an application for review of a decision and judgment of a single judge sitting in reappraisement, dated June 22, 1956 (36 Oust. Ct. 612, Reap. Dec. 8599). Eight appeals for re-appraisement, consolidated for the purposes of trial, are here involved. They relate to a variety of articles shipped from Yokohama, Japan, during the months of June, July, and August 1950.

The parties agree, and the trial judge so held, that export value, as defined in section 402 (d) of the Tariff Act of 1930, is the proper basis of value for the merchandise covered by these appeals. They are at…