International Forwarding Co. v. United States

Rao, Judge:

This is an application for review of a decision and judgment (Reap. Dec. 8281) holding and decreeing that the proper basis of value of certain leather sandals or huaraches imported from Mexico is, in the case of each of the appeals herein involved, foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, and that such value is, in each instance, the appraised value. The theory upon which this conclusion was predicated by the single, judge sitting in reappraisement was that “the record fails to reveal…