Plywood & Door Manufacturers Corp. v. United States

Moluson, Judge:

The four appeals for reappraisement enumerated in the attached schedule are before me on remand from the second division of this court, pursuant to its decision reported as United States v. Plywood & Door Manufacturers Corporation, 46 Cust. Ct. 797, A.R.D. 133.

In the course of its decision, the said division generally approved the reasoning of the decision rendered by me, favorable to the contentions made by the plaintiff-importer, and reported in Reap. Dec. 9581 and Reap. Dec. 9723. However, the division pointed out that in a number of instances, the invoiced price, claimed by…