Schieffelin & Co. v. United States

Lane, Juclge.

This appeal is from the judgment of tbe United States Customs Court, First Division, Appellate Term, 71 Cust. Ct. 209, A.R.D. 317, 360 F. Supp. 1386 (1973), affirming tbe judgment of a single judge sitting reappraisement, 67 Cust. 'Ct. 549, R.D. 11759 (1971). The parties agree that export value, as defined in section 402(b) of tbe *8Tariff Act of 1930, as amended, 19 U8C 1401a (b),1 is the proper basis for valuation, and the sole controversy now is over the inclusion of a $2.00 per case “advertising allowance” in arriving at export value. The trial court and the Appellate Term held…