International Fashions v. United States

Millee, Judge.

This appeal is from the judgment of the United States Customs-Court, 76 Cust. Ct. 92, C.D. 4640, 408 F. Supp. 1386 (1976). The parties agree that appraisement of the imported merchandise was-properly based on export value as defined in section 402(b) of the Tariff Act of 1930, ch. 497, Pub. L. No. 361, 46 Stat. 590, as added by section 2(a) of the Customs Simplification Act of 1956, ch. 887, Pub. L. No. 927, 70 Stat. 943, 19 USC 1401a(b).1 The decisive issue is the propriety of the inclusion of a 5% commission, paid by appellant for certain inspection services, in arriving at…