C.B.S. Imports Corp. v. United States

RE, Chief Judge:

In this customs reappraisement case, the question presented pertains to the correct dutiable value of imported merchandise. The merchandise consists of men’s sport shirts which were sold to plaintiff by The Tosho Co., Ltd., Osaka, Japan pursuant to purchase orders made between May and July 1971. It was exported from Japan on December 12, 1971.

The appraisement was made on the basis of export value, which is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (19 U.S.C. § 1401a(b)), as follows:

“(b) For the purposes of this…