Inter-Maritime Forwarding Co. v. United States

AlmoND, Judge.

This is an appeal from the judgment of the United States Customs Court, Second Division, Appellate Term,1 affirming the judgment of the single judge sitting in reappraisement.2 The merchandise involved consists of cashmere sweaters imported from England on or about August 28, 1963. Both at trial and on appeal these goods were held properly appraised on the basis of cost of production, as defined in section 402a(f) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1966. Appellant claims that the proper basis of dutiable value is export value, as defined…