United States v. Shaland

Mollison, Judge:

This is an application for review of the decision of Johnson, J., sitting in reappraisement, reported in 26 Cust. Ct. 481, Reap. Dec. 7926. From a decision in favor of the plaintiff below, defendant below appeals.

The merchandise involved consists of novelty porcelainware exported from Japan during the year 1940. Both here and below there was no dispute that the proper basis of value to be applied to the *576merchandise was export value, as defined in section 402 (d), as amended, of the Tariff Act of 1930, and it appears that the only element of the appraised value challenged below…