United States v. Geigy Chemical Corp.

Markey, Chief Judge.

This appeal is from the judgment of the Second Division, Appellate Term, of the United States Customs Court, 73 Cust. Ct. 215, A.R.D. 321, 381F. Supp. 1397 (1974), affirming the judgment of a single *2judge sitting in a consolidated reappraisement action, 70 Cust. Ct. 259, R.D. 11775, 358 F. Supp. 1275 (1973). We affirm.

FACTS

These consolidated reappraisement actions involve benzenoid dyestuffs imported by appellees during 1965. The parties agree that the proper basis for appraisement is United States value, defined in section 402(c) of the Tariff Act of 1930, as amended by…