Lockwood & Freidin v. United States

FoRd, Judge:

The appeals listed in schedule “A,” annexed hereto and made a part hereof, have been filed by Lockwood & Freidin, customs brokers, on behalf of the actual importer, Nico, Inc. These appeals are directed against the appraisement of a number of shipments of canned frozen strawberries and crushed strawberries (puree) in 30-pound cans and in some instances 10-pound cans, which were exported by Empacadora Mexicana, S.A., from April 1958 to July 1963.

The merchandise was appraised at various values on the basis of similar merchandise under the provisions of section 402(b), Tariff Act of…