International Packers, Ltd. v. United States

DoNLON, J udge:

The issue in this appeal to reappraisement is, to state it succinctly, whether a so-called “retention charge,” imposed by the Republic of Argentina, on the export of beef, is or is not one of the “usual general expenses” contemplated in the statutory definition of cost of production. The merchandise was entered at New York on January 9, 1956.

This same Argentinian retention charge was before the court in International Packers, Limited v. United States, 42 Cust. Ct. 453, Reap. Dec. 9304 (modified in idem, 42 Cust. Ct. 581, Reap. Dec. 9367); affirmed in United States v.…