Basf Colors & Chemicals, Inc. v. The United States

ALMOND, Judge.

This is an appeal from the decision and judgment of the Second Division, Appellate Term, of the United States Customs Court, 59 Cust.Ct. 834, A.R.D. 228, affirming the decision and judgment of a single judge sitting in reappraisement proceedings, 57 Cust.Ct. 541, R.D. 11195. The merchandise involved consists of hexamethylenediamine (HMD) exported from West Germany in December 1961 and June 1963 and appraised at $1.83 per pound, net packed, on the basis of American selling price as defined in section 402a (e) of the Tariff Act of 1930, as amended by the Customs Simplification Act…