Dalminter, Inc. v. United States

Lawrence, Judge:

Importations of seamless steel tubing from Italy were appraised upon tbe basis of United States value, as defined in section 402(e) of the Tariff Act of 1930 (19 U.S.C. § 1402(e)), as amended by the Customs Administrative Act of 1938, prior to its amendment by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, supplemented by T.D. 54521.

Plaintiffs’ appeals for a reappraisement — E58/459, in the name of Dalminter, Inc., and E58/451, in the name of E. W. Smith (for the account of Dalminter, Inc.) — were consolidated for trial.

The parties are agreed that…