C. Pappas Co. v. United States

Richardson, Judge:

The merchandise of this reappraisement appeal consists of anchovies in olive oil which were exported from Portugal on February 27,1963. The merchandise was appraised upon entry on the basis of export value as defined in 19 U.S.C.A., section 3401a(b) (section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956) at $9 per case, net packed. The statutory basis of value is not in dispute. It is the contention of the plaintiff-importer that the proper dutiable value of the involved anchovies is $9 per case, net packed, less 3 percent. The Government…