Allen Forwarding Co. v. United States

Watson, Judge:

This appeal for reappraisement places in issue the appraised value of certain armorplate glass exported from England in July 1966 and imported into the United States on August 3,1966 by Allen Forwarding Company for the account of H. Perilstein. The merchandise in question was appraised on the basis of export value as defined in section 402 (b) of the Tariff Act of 1930, as amended by the *694Customs Simplification Act of 1956, at a value of $1.89 per square foot less 2 percent packed, less cost of ocean freight and marine and war insurance. Plaintiff does not dispute the basis of…