United States v. Continental Forwarding, Inc.

This appeal by the Government challenges the decision1 of the Customs Court, Second Division, Appellate Term, hereafter appellate court, overruling the appraised values and ordering the case remanded to the trial court for a determination of the export value of certain imported binoculars. The issue here for determination is whether there is substantial evidence in support of the appellate court’s ruling.

Initially, the facts concerning the importation of the binoculars may be briefly commented on. This appeal stems from an appeal to reappraisement in which the sole problem below was concerned…