United States v. Barr Shipping Co.

LaNdis, Judge:

The issue in this application for review is whether the trial judge erred in holding the appraised value at first cost, plus 10 percent, plus packing and other costs, was separable and in holding that the only disputed element, namely the 10 percent, was not part of dutiable export value.

The decision before us for review was rendered by Judge Ford in an appeal for reappraisement of a Convair CY-990 Flight Simulator manufactured and exported by Redifon, Ltd., London, England, and appraised at New York as having a dutiable statutory export value1 of £218,005, plus 10 percent, plus…