United States v. Bud Berman Sportswear, Inc.

Rosenstein, Judge:

This is an application for review of the decision and judgment of Chief Judge Paul P. Rao in Bud Berman Sportswear, Inc. v. United States, 63 Cust. Ct. 605, R.D. 11683 (1969), which sustained the importer’s claimed values for men’s cotton dress shirts manufactured and sold by Nippon Iryo Co., Ltd. of Nagoya, Japan (hereinafter called Nippon) and imported by Bud Berman Sportswear, Inc. of New York (hereinafter called Bud Berman). The *629merchandise, exported from Japan on April 12, 1966, was entered at the invoiced unit “ex-factory” prices and appraised1 on the basis of export…