A. Newberg & Co. v. United States

MollisoN, Judge:

This is an application for review of the decision of Donlon, J., sitting in. reappraisement, with respect to the value of certain toffee candy imported from England.

Upon the trial of the issue, it appeared that the parties were in agreement that there was no foreign or export value for the merchandise within the meaning of those terms, as defined in section 402 (c) and (d), Tariff Act of 1930, as amended. Appellant here, plaintiff below, contends that a United States value, within the meaning of that term, as defined in section 402 (e) of the said act, as amended, existed, and…