Joseph A. Paredes & Co. v. United States

Maletz, Judge:

This is an application for review of the decision of the trial court in Joseph A. Paredes & Co., et al. v. United States, 66 Cust. Ct. 587, R.D. 11746 (1971), affirming the appraised values in two consolidated cases involving plaster-of-paris statuettes and bas reliefs that were imported from England in 1964 and 1966.1 The plaster-of-paris articles were appraised on the basis of export value under section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. There is no dispute that export value is the proper basis of appraisement; instead, the…