Cascade Corp. v. United States

Market, Chief Judge.

Cascade Corp. (Cascade) appeals from the judgment of the U.S. Customs Court, 81 Cust. Ct. 9, C.D. 4757, 457 F. Supp. 1022 (1978), sustaining the government’s basis of appraisement (constructed value) of certain imported knuckleboom cranes. We affirm.

*44 Background

Cascade granted Toyo Umpanki Co., Ltd. (TCM), an exclusive license to manufacture and sell three models of patented knuckle-boom cranes in Japan, retaining the exclusive right to import those cranes into the United States.1 TCM paid royalties only on sales to persons other than Cascade. In addition, TCM promised to…