D. C. Andrews & Co. v. United States

Richaedson, Judge:

This is an application to review the decision and judgment of a single judge, sitting in reappraisement, holding that foreign value is the proper basis of valuation of metal lathes and parts, imported by appellants from West Germany (47 Cust. Ct. 473, Reap. Dec. 10086).

Between March 1, 1952, and December 20, 1955, certain importations of high-speed precision lathes and accessory parts of West German manufacture were entered at the port of New York by appellants. The merchandise was appraised on the basis of foreign value, pursuant to 19 U.S.C.A., section 1402(c) (section…