United States v. Daystrom, Inc.

Richardson, Judge:

This application for review was filed by the Government for a review of the decision and judgment of a single judge sitting in reappraisement in Daystrom, Inc., Intl. Sales Div., et al. v. United States (United States v. C. M. Import & Export), 53 Cust. Ct. 447, Reap. Dec. 10834, and holding that cost of production is the proper basis of value of electronic radio tubes, exported from Japan and entered at New York.

The tubes involved in reappraisement R61/21866 were manufactured in Japan by Tokyo Shibaura Electric Co., Ltd. (referred to as “Toshiba”), are covered by one of the…