Andy Mohan Inc. v. United States

Miller, Judge.

This appeal is from the judgment of the United States Customs Court, 74 Cust. Ct. 105, C.D. 4593, 396 F. Supp. 1280 (1975), with which familiarity is assumed, affirming the appraised values and dismissing appellant’s appeal for reappraisement. We affirm.

Issues

The issues have been narrowed by the pleadings to the cost of materials, fabrication, and packing for the purpose of constructed value as defined in section 402(d) of the Tariff Act of 1930, ch. 497, Pub. L. No. 361, 46 Stat. 708, as amended by the Customs Simplification Act of 1956, ch. 887, Pub. L. No. 927, 70 Stat. 944,…