F & D Trading Corp. v. United States

DISSENTING OPINION

Landis, Judge:

I must dissent from the majority decision holding cost of production to be the proper basis of valuation of the instant merchandise and reversing the decision and judgment of the trial judge sitting in reappraisement in F & D Trading Corp. v. United *826States, 59 Cust. Ct. 666, R.D. 11360 (1967), which held export value as returned by the appraiser to be the proper dutiable value of Volkswagen automobiles imported from West Germany.

In my view appellant-importer who claims here that the automobiles should be appraised under the cost of production basis of…