Mitsui & Co. v. United States

Watson, Judge:

These thirty-four appeals for reappraisement consolidated for the purpose of trial, cover importations designated as tricalcium phosphate exported from Japan between 1964 and 1967. *268The importations are not on the Final List of the Secretary of the Treasury, T.D. 54521.

The merchandise was appraised on the basis of export value as defined in section 402(b)1 of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The plaintiff’s2 principal claim is that although export value is the proper basis of valuation of the importation, it should be an amount other…