Magnesium Elektron, Inc. v. United States

Landis, Judge:

Plaintiff in these reappraisement cases, consolidated for trial, is a United States subsidiary of Magnesium Elektron, Ltd., Manchester, England. It brings these cases contending that customs erred when it valued the imported products on a constructed value basis under section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165, 19 U.S.C., section 1401(a)). Plaintiff here seeks judgment first: that United States value or, in the alternative, export value as defined in section 402, supra, is the proper basis for valuation of the…