Inter-Maritime Fwdg. Co. v. United States

Rao, Judge:

The instant case is before this division for a review of the decision and judgment of Wilson, J. (Reap. Dec. 10265), sustaining the appraised values of certain woolen sweaters, imported by appellant for the account of Frank L. Savage, Inc., of New York, N.Y. (hereafter called Savage). It is the contention of appellant here, as it was before the trial court, that whereas 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 for determining the value of the merchandise at bar, the entered…