Manhattan Novelty Corp. v. United States

FoRD, Judge:

The seven appeals for reappraisement, consolidated herein, cover transistor radios and parts which were exported from Japan between May 31, 1960 and April 15, 1961. The merchandise was appraised on the basis of export value as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165. As is clear from the testimony of the customs examiner who passed on these importations and whose recommendations were adopted by the appraiser, the appraised value per unit arrived at was a sum consisting of proportional…