Majestic Shipping & Forwarding Co. v. United States

WilsoN, Judge:

The merchandise involved in the case at bar consists of two shipments of tuna fish, some in oil, some in brine, not here involved, exported from Portuguese West Africa on May 20, 1953, and December 7, 1953, respectively, and entered at the port of New York.

The merchandise was invoiced and appraised as follows:

Plaintiffs claim the goods are properly dutiable on the basis of export value, and that such is represented by the entered values. The Government, on the other hand, maintains that the correct values for the involved merchandise are the appraised values.

The record consists…