Arditi v. United States

Johnson, Judge:

These appeals for reappraisement, consolidated at the trial, involve canned corned beef exported from Peru on May 21, 1962. The merchandise was described on the invoices as #1 Argentine Pampa brand corned beef and was packed in 12-ounce cans, 48 cans to the case. It was entered at $12.50 per case (U. S. currency), less nondutiable charges, and appraised at 240 Peru soles per case, net packed.

The evidence herein is entirely documentary and consists of three affidavits of Jacques Varsano (plaintiff's exhibits 1, 2, and 3); an operations memorandum and attached papers, from the…