United States v. Jenkins

ORDER

CliNE, Judge:

When these cases were originally before me, I held that the proper basis for reappraisement of the merchandise was foreign value; that the principal market for such merchandise was Vancouver, B. C.; that the manufacturer’s prices to dealers were controlled, but that the dealers freely resold the merchandise to all purchasers in the ordinary course of trade; that their prices established foreign value and that the prices claimed by the plaintiff represented foreign value. United States v. M. V. Jenkins et al., 13 Cust. Ct. 345, Reap. Dec. 6040. This decision was affirmed by…