National Carloading Corp. v. United States

Nichols, Judge:

This case is presently before the court upon mandate of the Court of Customs and Patent Appeals to make appropriate, findings of fact and conclusions of law under section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. National Carloading Corporation v. United States, 53 CCPA 57, C.A.D. 877.

The merchandise consists of spark plugs imported from England in May of 1959. They were appraised on the basis of foreign value, as that value is defined in section 402a(c) of the Tariff Act of 1930, as amended, on the ground that spark plugs were…