Minkap of California, Inc. v. United States

Nichols, Judge:

This is an application for review of a decision and judgment of Richardson, J., reported as Minkap of California, Inc. v. United States, 54 Cust. Ct. 641, Reap. Dec. 10972.

The merchandise consists of ladies’ sweaters exported from Japan during the period between June and December 1957 and entered at the port of Los Angeles. The sweaters were appraised at values greater than the entered values on the basis of cost of production, as that value is defined in section 402 (f), Tariff Act of 1930 (now section 402a (f) of said tariff act, as amended by the Customs Simplification Act…