Strombecker Corp. v. United States

Landis, Judge:

This case involves customs appraisement, on constructed value basis,1 of merchandise exported from Japan by Bee West Co. Plaintiff, Strombecker Corp., entered the merchandise at Chicago. For customs entry purposes plaintiff filed invoices prepared by Bee West covering consolidated shipments, that is, merchandise of several manufacturers consolidated into one shipment.

As officially noted on twenty of the twenty-four appraised entry invoices, the merchandise was appraised at invoice unit prices, net packed, plus separately stated invoice charges marked (X),2 plus, where…