Sharwell Bros. Shoe Co. v. United States

Per. OüRiam :

This is an application by appellants (plaintiffs below) for review of a decision and judgment of a single judge (Judge Beckworth) sitting in reappraisement. Sharwell Bros. Shoe Co., Globe Shipping Co., Inc. v. United States, decided November 15, 1967, 59 Cust. Ct. 731, R.D. 11386. The merchandise involved consisted of men’s insulated boots and children’s black side zipper boots that were imported from Japan. The items were appraised on the basis of export value, as defined in section 402(b) of the Tariff Act of 1930, as amended, at the c.i.f. prices shown on the invoice, less the…