A & A Trading Corp. v. United States

Richardson, Judge:

This application was filed by the importer seeking a review olf the decision and judgment of the trial court, sitting in reappraisement, in A & A Trading Corp. v. United States, 62 Cust. Ct. 782, R.D. 11619, 295 F. Supp. 322 (1969), and holding that export value as appraised is the proper dutiable value of electronic components and electrical articles exported from Japan in 1962 and entered at the port of Boston, Massachusetts. The merchandise is not on the Final List promulgated by the Secretary of the Treasury in TJX 54521, and was, therefore, appraised on the basis of…