National Carloading Corp. v. United States

Lane, Judge.

This is an appeal from the decision and judgment of the Second Division of the Customs Court, Appellate Term, 65 Cust. Ct. 830, A.R.D. 280 (1970), affirming the judgment of a single judge, 63 Cust. Ct. 594, R.D. 11681 (1969), sustaining the appraised values of certain unfinished condensers, or capacitors, of mica, imported from Japan in 1958. We affirm.

Appellant is the customs broker of Intercontinental Industries Inc. (hereafter Intercontinental), an importer of electronic components and related goods. The merchandise involved in this appeal consists of unfinished mica condensers…