United States v. North American Asbestos Corp.

Rao, Judge:

This is an application for review of a decision and judgment of a single judge in a reappraisement proceeding involving the value of an importation of blue asbestos yarn. (43 Cust. Ct. 500, Reap. Dec. 9518.) The merchandise in issue, which was exported from England on or about September 6, 1957, was appraised at 6 shillings, 514 pence per pound net, plus cost of packing. It is claimed to be properly valued at 5 shillings, 214 pence per pound, plus export packing. Both the appraised value and the claimed value are stated to represent foreign value, as defined in section 402(c) of…