International Armament Corp. v. United States

Newman, Judge:

Plaintiff, in this consolidated action, challenges the appraised values of certain pistols, accessories (holsters and magazines), and'air pistols exported from the Federal Republic of Germany (West Germany) by the company of Carl Walther Sport-waff enfabric (Walther) in July and August 1968, and entered at the Port of Alexandria, Va.

The parties agree that the pistols (not including the air pistols) are on the final list published by the Secretary of the Treasury pursuant to section 6(a) of the Customs Simplification Act of 1956, T.D. 54521, and therefore valuation is governed by…