Independent Cordage Co. v. United States

LaNdis, Judge:

This case comes up on application to review, 28 U.S.C., section 2636, the decision below valuing sisal twine exported from Mexico in November, 1963. Independent Cordage Co., Inc. v. United States, 59 Cust. Ct. 718, R.D. 11380 (1967). Two reappraisement appeals, consolidated for trial, are involved.

Export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is conceded to be the correct basis for valuation of the sisal twine. That adjudged export value basis is not before us for review.

The substantive…