United States v. H & S Originals

Eighaedson, Judge:

This 'application for review was filed by the Government, seeking a review of the decision and judgment of the trial court sitting in reappraisement in H & S Originals v. United States, 57 Cust. Ct. 704, R.D. 11244, and holding that export value as defined in 19 U.S.C.A., section 1401a (b) (section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956), and represented by the values contended for by the importer-appellee, is the proper dutiable value of various items of beads and costume jewelry exported from Japan between October 31,1961, and…