Inter-Maritime Forwarding Co. v. United States

Newman, Judge:

This is an application for review by plaintiff below from the decision and judgment of Watson, J., the trial judge, in Inter-Maritime Forwarding Co., Inc. v. United States, 62 Cust. Ct. 964, R.D. 11672 (1969).

The articles involved are certain cashmere sweaters exported from England on August 28, 1963, and entered at the port of New York. These imported sweaters were appraised by the Government at 98 shillings, 10 pence each (British currency), plus packing, on the basis of “cost of production,” as defined in section 402a(f) of the Tariff Act of 1930, as amended by the Customs…