Nichols & Co. v. Untied States

RichaRdsoN, Judge:

This application is filed by the importer for a review of the decision and judgment of a single judge sitting in reappraisement in Nichols & Company, Inc. v. United States, 60 Cust. Ct. 917, Reap. Dec. 11555, and sustaining the appraised values (which were predicated on foreign value as defined in 19 U.S.C.A., section 1402(c) [section 402a(c), Tariff Act of 1930, as renumbered by the Customs Simplification Act of 1956]) for synthetic fibers exported from France and entered at Boston, Mass. Appellant contended below and contends here that export value, as defined in 19…