J. E. Bernard & Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, is a chemical called parachlorometaxylenol, described on the entries as a coal-tar product having a medicinal property. It was exported from the United Kingdom between June and October 1962, inclusive, and was appraised on the basis of American selling price at $2.25 per pound, less 1 per centum, packed, not including the value of the drums, which were appraised separately at $7.50 each, net, packed. The basis of valuation is not disputed, but it is claimed that the correct American selling price is $1.80 or…