Daystrom, Inc. v. United States

This is an appeal from the judgment of the Third Division of the Customs Count, 56 Cust. Ct. 769 A.R.D. 203, reversing the judgment of the trial court on two entries of radio tubes exported from Japan in August 1961.

The tubes in one entry, reappraisement R61/21866, were manufactured by Tokyo Shibaura Electric Co., Ltd. (referred to as “Toshiba”), and included types bearing the following descriptive numbers:

6C4,12BH7A, 6 J6,6U8, and 6BE6.

Those tubes were appraised on foreign value under Section 402a (c) of the Tariff Act of 1930, as amended by the Customs Simplification *112Act of 1956, T.D.…