Border Brokerage Co. v. United States

Ford, Judge:

This is an application for review of the decision and judgment of a single judge sitting in reappraisement and liolding that the appraised value is the proper dutiable value of certain involved merchandise. From the judgment, entered May 25, 1964, reported in 52 Cust. Ct. 567, Reap. Dec. 10759, the importer appeals.

The merchandise herein consisted of various machine parts, exported from Canada to the United States on or about September 20,1961, and was appraised on the basis of export value, as defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs…