United States v. Kellogg Co.

Cline, Judge:

This is a collector’s appeal for reappraisement of ground refuse screenings exported from Canada on November 26, 1945.

The merchandise was sold pursuant to a contract dated September 10, 1945, for the price of $20 per ton, freight and duty included. It was entered and appraised at the invoice price, less freight, duty, and brokerage fees, or a net value of $12.30 per ton, packed.

The case was originally heard and submitted before Judge MoUison on November 26, 1946. There was no appearance on the part of the defendant. Judge Mollison concluded that there was no export value and no…