F. B. Vandegrift & Co. v. United States

FORD, Judge:

This application for review was filed by the importer against the decision and judgment of the trial judge in a reappraisement proceeding which was reported in F. B. Vandegrift & Co., Inc. v. United States, 56 Cust. Ct. 715, R.D. 11169.

The merchandise involved herein consists of two kinds of linoleum which were appraised on the basis of export value as said value is *966defined in section 402(b), Tariff Act of 1930, as amended by tbe Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165. Tbe importer-appellant herein does not contest tbe basis of appraisement, export…