Case Name: Ellis Silver Co., Inc. v. United States
Court: United States Court of Customs and Patent Appeals
Jurisdiction: United States
Decision Date: 1973-05-17
Citations: 60 C.C.P.A. 143
Docket Number: No. 5494, C.A.D. 1100
Parties: Ellis Silver Co., Inc. v. United States
Judges: Before Market, GMef Judge, Rich, Baldwin, Lane, Associate Judges, and Almond, Senior Judge
Reporter: Court of Customs and Patent Appeals Reports
Volume: 60
Pages: 143–144

Head Matter:
477 F. 2d 946
Ellis Silver Co., Inc. v. United States
(No. 5494, C.A.D. 1100)
United States Court of Customs and Patent Appeals,
May 17, 1973
Lane, Yoimg <& Foco, attorneys of record, for appellant. James G. MeGol&rich, of counsel.
Burlington Wood, Jr., Assistant Attorney General, Andrew P. Vance, Chief, Customs Section, John N. Potitis for the United States.
[Oral argument March 26,1973 by Mr. MeGoldriek and Mr. Politis]
Before Market, GMef Judge, Rich, Baldwin, Lane, Associate Judges, and Almond, Senior Judge

Opinion:
Pee Cueiam.
This appeal is from the decision and judgment of the United States Customs Court, Third Division, Appellate Term, 67 Cust. Ct. 564, A.R.D. 293 (1971), affirming the decision and judgment of the single judge, 63 Cust. Ct. 647, R.D. 11688, 308 F. Supp. 704 (1969), in a reappraisement proceeding involving the proper dutiable value of certain silverplated hollowware exported from England. Appraisement on the basis of constructed value under section 402(d) of the Tariff Act of 1930, as amended, was sustained on the ground that appellant had failed to establish that the prices paid fairly reflected market value of the goods and thus had not proven the correctness of the claimed basis of export value under section 402 (b), as amended.
Finding no reversible error below, we affirm, the judgment of the Appellate Term of the Customs Court.