Border Brokerage Co. v. United States

Wilson, Judge:

This is an appeal for reappraisement of the value of certain metal machine parts, exported from Canada on or about September 20,1961.

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, T.D. 54165, at a total value of $756. The importer claims the correct export value of the involved merchandise to be the sum of $756, less 10 percent discount.

Specifically, the plaintiff, customs broker for the importer, contends that the seller herein offers a 10 percent discount…