Picker Corp. v. United States

LaNdis, Judge:

These seven appeals for reappraisement, consolidated for trial, raise issue under section 402 of the Tariff Act of 1930, as amended (19 U.S.C.A., section 1401a), as to the valuation of X-ray equipment exported from Denmark during the period December 21, 1968 to February 10,1970.

The equipment was manufactured and exported by Picker-Andrex X-ray A/S, Copenhagen, Denmark, a solely owned subsidiary of one of the plaintiffs in this case, namely, Picker Corporation, Cleveland, Ohio. Picker Corporation apparently imported the equipment and caused the equipment to be entered at…