United States v. D. C. Andrews & Co. of La., Inc.

Landis, Judge:

This is an application for review of a decision and judgment of a single judge sitting in reappraisement dated November 15, 1965 (55 Cust. Ct. 676, Reap. Dec. 11103), sustaining the claim of the appellees (plaintiffs below) that the proper basis for the determination of the value of certain imported steel wire rope was export value, as defined in section 402(d) of the Tariff Act of 1930, and that the unit values, as invoiced and entered, i.e., the invoiced unit values, c.i.f., New Orleans, La., less the nondutiable charges (ocean freight, insurance, and shipping charges),…