Armour v. United States

Ekwall, Judge:

This is an appeal for reappraisement of canned roast beef, packed in 12-ounce tins, 24 tins to the case, exported from Argentina on or about March 3, 1942, and imported at the port of New Orleans on or about April 1, 1942.

The appeal was submitted upon a stipulation which provided, among other things, that the record and exhibits in the case of United States v. Swift & Company, 27 Cust. Ct. 407, Reap. Dec. 8028, be incorporated herein. It was further stipulated as follows:

3. That said canned roast beef was entered at the export value of $.166666 per pound ($.125 per tin), plus…