United States v. Imperial Products, Inc.

with whom Miller, Judge, joins.

With all due respect, the majority opinion ignores the definition of export value set forth in sections 402(b) and 402(f) (1) (A) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. Merely because the appraiser’s finding of value is expressed separately (12 cents per unit invoice price plus 6 cents per unit royalty fee), it cannot be presumed that 12 cents per unit is the statutorily prescribed export value, because such presumption does not logically flow from the appraisement. When an appraising official determines that export…