United States v. Chadwick-Miller Importers, Inc.

Donlon, Judge:

Fifty-two appeals to reappraisement have been consolidated for trial. The mechandise consists of a variety of articles, all exported from Japan. The issue, common to all these appeals, is whether ex-factory prices represent the export values of the merchandise.

The trial judge found that export value is the proper basis for valuing all of the articles; that the principal markets were at the factories; that the several invoice prices, as returned, are the ex-factory prices, and that they represent the export values; and that the appraiser erred in adding to such prices certain…