United States v. J. J. Gavin & Co.

Cole, Judge:

We are required in this proceeding to review the decision of Johnson, J., 22 Cust. Ct. 459, Reap. Dec. 7704, holding foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)), to be the proper basis for reappraisement of 462 bags of powdered talc from India, and such statutory value to be 55 rupees 12 annas per long ton.

The conclusion sustained the value claimed by the importer, over the finding of the appraiser, whose action was based on United States *577value, section 402 (e) of tlie Tariff Act of 1930…