Inter-Maritime Fwdg. Co. v. United States

WilsoN, Judge:

The importation at bar consists of certain wool sweaters, exported from England on or about January 16, 1959, and entered at the port of New York. The plaintiff herein is the customhouse broker for the importer of the merchandise.

The merchandise was appraised on the basis of export value under the provisions of section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165. It appears that appraisement was predicated upon prices at which sales of merchandise such as is here involved were made by the manufacturer to certain so-called…