National Carloading Corp. v. United States

DoNloN, Judge:

This appeal for reappraisement is before me on rehearing of National Carloading Corporation v. United States, 47 Cust. Ct. 419, Reap. Dec. 10055. The merchandise consists of spark plugs, imported from England in May 1959, which were appraised on the basis of foreign value. Plaintiff claims that appraisement should be at export value under section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54521.

The first issue, then, is as to the correct basis of appraisement.

The trial judge, after the first trial, found that spark plugs which are not…