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MITSUI & CO., LTD. v. UNITED STATES

R. D. 11767; Reappraisement R67/10846 and 33 others.

341 F.Supp. 1219 (1972)

MITSUI & CO., Ltd. Mitsui & Co. (USA), Inc. v. UNITED STATES.

United States Customs Court.

April 12, 1972.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Earl R. Lidstrom and Hadley S. King, New York City, of counsel,) for plaintiffs.

L. Patrick Gray, III, Asst. Atty. Gen. (Patrick D. Gill and John A. Winters, New York City, trial attorneys), for defendant.

WATSON, Judge:

These thirty-four appeals for reappraisement consolidated for the purpose of trial, cover importations designated as tricalcium phosphate exported from Japan between 1964 and 1967. The importations are not on the Final List of the Secretary of the Treasury, T. D. 54521.

The merchandise was appraised on the basis of export value as defined in section 402(b)1 of the Tariff Act of 1930, as amended by the Customs Simplification...

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