United States v. Getz Bros.

Nichols, Judge:

This is an application for review of a decision and judgment of Wilson, J., holding that the proper basis of valuation of plywood exported from Japan during the years 1957 through 1961 was the export value, as defined in section 402(b) or 402a (d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, and that such value was represented by the prices at which such plywood was sold by the manufacturers in Japan for exportation to the United States. Getz Bros. & Co. et al. v. United States, 55 Cust. Ct. 693, Reap. Dec. 11106. The appraised values, which…