United States v. National Carloading Corp.

Bao, Judge:

This is an application for review of a decision and judgment of a single judge sitting in reappraisement, sustaining the claim of appellee that the export value of certain imported Japanese plywood was $69.56 per thousand square feet, net, packed. The decision relates to three cases, consolidated for purposes of trial, and is reported in 43 Cust. Ct. 531, Reap. Dec. 9535.

*746It is not disputed that export value, as that value is defined in section 402(d) of the Tariff Act of 1930,1 is the proper basis for determining the value of the merchandise at bar. Appellant contends, however,…