Pan American Import Corp. v. United States

Landis, Judge:

This is an application to review the decision and judgment of the trial judge sitting in reappraisement in Pan American Import Corp. and M. H. Garvey Company v. United States, 58 Cust. Ct. 608, R.D. 11269, holding that export value was the proper basis for the determination of value of certain spinning (fishing) reels imported from Japan, that plaintiffs had failed to establish a value for the merchandise other than the appraised value, and that the export values of the merchandise were the appraised values.

This application for review again raises issue as to the quantum of…