C. B. S. IMPORTS CORP. v. UNITED STATES

C.D. 4739; Court No. 73-1-00020.

450 F.Supp. 724 (1978)

C.B.S. IMPORTS CORP. v. UNITED STATES.

United States Customs Court.

April 4, 1978.


Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Brian S. Goldstein, New York City, of counsel), for plaintiff.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C., Bernard J. Babb, Washington, D. C., Trial Atty., for defendant.


RE, Chief Judge:

In this customs reappraisement case, the question presented pertains to the correct dutiable value of imported merchandise. The merchandise consists of men's sport shirts which were sold to plaintiff by The Tosho Co., Ltd., Osaka, Japan pursuant to purchase orders made between May and July 1971. It was exported from Japan on December 12, 1971.

The appraisement was made on the basis of export value, which is defined in section 402(b) of the...

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