Inter-Maritime Forwarding Co. v. United States

WilsoN, Judge:

The importation at bar consists of certain wool sweaters, cardigans, and pullovers exported from England on or about January 10, 1959. The exporter-manufacturer is W. F. Paine, Ltd., Alan Paine of Godaiming (hereinafter called “Paine”). The plaintiff herein is the customhouse broker for the importer of the merchandise, Frank L. Savage, Inc., of New York, N.Y. (hereinafter called “Savage”).

It is not disputed that the proper basis for appraisement is export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Custom Simplication Act of 1956, T.D. 54165.

T…