English Electric Export & Trading Co. v. United States

Martin, Judge,

delivered tbe opinion of the court:

This is an appeal by the importer from a judgment of the United States Customs Court, Third Division, Appellate Term,1 affirming the trial court’s holding that the appraised values of the involved importations represented the correct dutiable values. The importations are articles constituting components of two very large electric generators of the vertical water wheel type imported from England in 26 shipments from November 1954 through November 1956.

The imported merchandise was appraised on the basis of cost of production under section 402(f)…