Cascade Corp. v. United States

Ford, Judge:

This action challenges the basis of appraisement and the appraised values of certain knucHeboom cranes. The cranes are of the 10C, 300, and 50C series with modifications and were manufactured by Toyo Umpanki Co., Ltd. of Japan (hereinafter referred to as “TOM”) under patents held by plaintiff corporation.

Appraisement was made on the basis of constructed value as defined in section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165. The appraised values, as agreed upon by the parties, were obtained from the manufacturer’s suggested retail…