Brown, Alcantar & Brown, Inc. v. United States

Watson, Judge:

This is an application for review of the decision of the trial judge in Brown, Alcantar & Brown, Inc., et al. v. United States, 68 Cust. Ct. 217, R.D. 11760 (1972), affirming the appraised value of certain phonograph records imported from Mexico and appraised on the basis of constructed value as defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The relevant statutory provisions read as follows:(d) Constructed Value. — For the purposes of this section, the constructed value of imported merchandise shall foe the sum of—(1)…