Bud Berman Sportswear, Inc. v. United States

Bien, Judge.

This appeal is from the decision and judgment of the United States Customs Court, Third Division, Appellate Term, 66 Cust. Ct. 628, A.R.D. 287 (1971), reversing the judgment of a single judge sitting in reappraisement, 63 Cust. Ct. 605, R.D. 11683 (1969). We affirm.

The goods were men’s cotton dress shirts exported from Japan in 1966.

The case was submitted on a stipulation and two exhibits, 1 and A.

*35Tbe question is tbe “export value” of tbe merchandise under section 402(b) of tbe Tariff Act of 1930,46 Stat. 708, as amended by tbe Customs Simplification Act of 1956, 70 Stat. 943,…