Haddad & Sons, Inc. v. United States

Donlon, Judge:

This is an application for review of the decision of the trial judge, holding that appellant (plaintiff below) had failed to prove the amount of the export value which it claims for this merchandise. Haddad & Sons, Inc. v. United States, 54 Cust. Ct. 600, Reap. Dec. 10942. There is no allegation of error in the findings of the trial judge that export value is the proper basis for appraise*793ment and that the applicable law is section 402(b) of the Tariff Act of 1980, as amended by the Customs Simplification Act of 1956.

The merchandise consists of cotton hooked rugs, 19 by 29 inches…