Westheimer v. United States

Maletz, Judge:

This case involves 114 appeals for reappraisement which were consolidated for trial. The appeals cover a broad range of musical instruments that were manufactured and exported from Japan during a period from January 1965 through February 1967. The instruments were entered at the port of Chicago and appraised on the basis of export value as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956.1 The *231values found were equal to the unit values as indicated in red ink on the invoices.

The parties are in agreement that the correct…