BMC Trading Corp. v. United States

Nichols, Judge:

These appeals for reappraisement, consolidated at the trial, involve men’s expansion watch bands exported from Japan during the period April 1962 through November 1963 and entered at the ports of Providence, R..L, and Boston, Mass. The merchandise, which is not on the final list published by the Secretary of the Treasury, T.D. 54521, was entered at $2.60 per dozen, net packed, and was appraised at $2.75 per dozen, net packed. The basis of appraisement, which is not disputed, is export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the…