Bushnell International, Inc. v. United States

Baldwin, Judge.

This is an appeal from a judgment of the United States Customs Courst, Second Division, Appellate Term1 affirming the judgment of a single judge sitting in reappraisement.2 The goods are optical goods including binoculars, which were manufactured by Toyo Jitsúgyo KK, exported from Japan by Oriental Trading Co., Ltd., and imported into the United States during the period August 14, 1964, through October 14,1964. The judgments of the Customs Court upheld the appraised values returned by Customs officials.

It is agreed that the proper basis of appraisal is export value as defined…