Paramount Textile Machinery Co. v. United States

WixsoN, Judge:

This is an application for review of the decision and judgment of a single judge sitting in reappraisement (52 Cust. Ct. 392, Reap. Dec. 10654) in which the trial judge affirmed the appraised values of the involved merchandise.

The merchandise consists of two so-called “preboarding machines,” exported in a knocked-down condition from England on December 5, 1960, and entered at the port of Norfolk, Ya. The merchandise was *762appraised at £1750.00 each., plus spare parts, plus cases and packing, on the basis of foreign value, as defined in section 402a (c) of the Tariff Act of 1930,…