Reliance Trading Corporation of Illinois v. The United States

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, First Division, Appellate Term, 63 Cust.Ct. 675, A.R.D. 260 (1969), affirming the judgment of a single judge sitting in reappraisement, 279 F.Supp. 452 (1968). We affirm.

STATEMENT OF THE CASE

The goods involved are artificial flowers imported from Hong Kong in July of 1962. Export value, 19 U.S.C. § 1401a (b), is conceded to be the proper basis for appraisement; the controversy here is over the appraiser’s áddition of 11% to the entered prices of the goods, which 11% the importer maintains was not part of the…