Miller ex rel. Eagle Technical Co. v. United States

NewmaN, Judge:

These twenty-three consolidated appeals for re-appraisement involve various surveying instruments, parts thereof, and carrying cases which were exported from Japan during the period from November 1963 to April 1967.

The merchandise was 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, 91 Treas. Dec. 295, T.D. 54165, in the following manner: In most of the appeals, the appraise-ments were made at invoiced until f.o.b. values, net, packed. The invoices specify that the following…