United States v. Berben Corp.

KichardsoN, Judge:

This is an application to review the decision and judgment of Judge Charles D. Lawrence, sitting in reappraisement, holding that cost of production is the proper basis of valuation of automatic pistols, imported by appellee from Italy (45 Cust. Ct. 482, Reap. Dec. 9785).

On October 26, 1953, certain importations of automatic pistols were entered at the port of New York by appellee from Italy. In 1956, this merchandise was appraised by the appraiser on the basis of foreign value, pursuant to subsection (c) of section 402 of the Tariff Act of 1930 (19 U.S.C.A., § 1402(c)), as…