Kobe Import Co. v. United States

Ford, Judge:

This application, seeking a review of the decision and judgment of the trial court, was filed under the provisions of title 28 U. S. C., section 2636 (a). The decision of the court below was reported in 26 Cust. Ct. 674, Reap. Dec. 7996. The merchandise here under consideration consists of glass spectacle lenses which were *587entered at certain unit invoice prices, plus certain charges, and were appraised at invoice unit prices, plus 10 per centum, less 2 per centum, packed.

The trial court found export value to be the proper basis for the determination of the values of the involved…