R. J. Saunders & Co. v. United States

Watson, Judge:

This is an instance in which plaintiff’s otherwise soundly structured case has been undermined by a fundamental deficiency of proof. The appraisements of the imported thiourea1 involved herein were made on the basis of foreign value, as defined in section 402a (c) of the Tariff Act of 1930, as amended by the Customs *222Simplification Act of 1956.2 The appraised value was found to be 220 yen per kilogram, net packed.

In the seven appeals for reappraisement consolidated herein, plaintiff claims the basis of valuation should have been United States value, as defined in section 402a (e)…