Cavalier Shipping Co. v. United States

Fono, Judge:

The above appeals for reappraisement, consolidated for the purpose of trial, cover certain incomplete debarking machines which were appraised under section 402(f), cost of production, or 402(d), constructed value, Tariff Act of 1930, or as amended by the Customs Simplification Act of 1956, Public Law 927, 84th Congress, 91 Treas. Dec. 295, T.D. 54165, depending upon the date of entry. There is no dispute either as to the basis of appraisements, plaintiffs having conceded this in its statement filed pursuant to rule 15 of the Customs Court, or the appraised value in Swedish…