F & D Trading Corp. v. United States

Rao, Chief Judge:

This appeal for reappraisement places in issue the proper value of certain Volkswagen automobiles which were exported from Germany in 1963. The automobiles, which are articles included in the Final List of the Secretary of the Treasury, T.D. 54521, were appraised on the basis of export value, as defined in section 402a(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165. Plaintiff claims that cost of production, as defined in section 402a(f) of the Tariff Act of 1930, as amended, is the proper basis of valuation,…