Mannesmann-Meer, Inc. v. United States

Maletz, Judge:

In this application for review, appellant (plaintiff) challenges a, reapraisement decision of the trial judge (Judge Donlon) sustaining the government’s appraised values in four cases that were consolidated for trial. Mannesmann-Meer, Inc. v. United States, 57 Cust. Ct. 697, R.D. 11243 (1966). The merchandise, which was imported from West Germany, was appraised by the government on the basis of constructed value — as set forth in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (19 U.S.C. (1964 ed.) § 1401a (d)). Appellant claims…