United States v. Luigi Vitelli Elvea, Inc.

Walker, Judge:

This is an appeal from the decision and judgment of Cline, J., in the matter of reappraisement appeals involving the proper values, for duty purposes, of importations of canned peeled tomatoes and canned tomato paste. The merchandise in question was exported from Italy during the period from April to September 1936, and was appraised on the basis of foreign value, as that value was defined in section 402 (c) of the Tariff Act of 1930 prior to the passage of the Customs Administrative Act of 1938. It was the plaintiffs’ contention below, as here, that no foreign value for such or…