S. Parker Hardware Mfg. Corp. v. United States

LaweeNCe, Judge:

In this proceeding, 44 appeals for a reappraisement, enumerated in the annexed schedule and made a part hereof, were consolidated for trial.

The merchandise in controversy consists of certain door closers, exported from Sweden during the period from 1956 to 1960, which were appraised on the basis of the foreign value of similar merchandise, as defined in section 402(c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U.S.C. § 1402(c)).

The record made at the trial consists of the testimony of one witness called by the plaintiff, one document…