United States Court of International Trade December 16, 1981, Court No. 78-9-01715 (House of Adler, Inc. v. United States)

Watson, Judge:

This action challenges the valuation of diamonds, precious and semi-precious stones, jade and other jewelry items which were exported from Hong Kong in the years 1972 through 1974. The exportations were made by the House of Adler, Ltd., in Hong Kong (Adler Hong Kong) and were imported for its parent corporation, House of Adler, Inc. (Adler U.S.).