Vicki Enterprises, Inc. v. United States

MAT.if.T73 Judge:

These 41 appeals for reappraisement — which have been consolidated for trial — involve the dutiable value of certain field glasses that were manufactured by Carton Optical Industries, Ltd. of Japan (Carton),1 shipped by KanzoItoh&Co. of Japan (Kanzoltoh), and imported by plaintiff Vicki Enterprises, Inc. (Vicki). The parties are in agreement that export value as defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis of appraisement.2 However, plaintiffs contend that such statutory values are the invoiced…