Gucker v. United States

CONCURRING OPINION

Donlon, Judge:

I concur with Judge Richardson that the judgment of the trial judge should be affirmed. That judgment was that export value is the basis of appraisement of the instant merchandise, and that the appraised value is the export value. However, I have reached this decision for reasons different from those expounded in my colleague’s opinion, and I deem it advisable to state my reasons.

I find no issue before us that is justiciable in an appeal to reappraisement. There is no issue as to the basis of appraisement, conceded to be export value. The merchandise was…