Bridgetts & Co. v. United States

Wilson, Judge:

These are appeals for reappraisement of the value of canned tuna fish and crabmeat exported from Japan between February 27, 1950, and June 18, 1954. In all cases, the invoices show a unit price for each item, f. o. b. Japanese seaport, the total price for each quantity of each item, and the total invoice price for all items. The invoices in question contain a statement to the effect that inland freight and other charges enumerated therein, indicated as inland freight, cartage, insurance premium, haulage and lighterage, storage, and “Petties,” are included in the invoice price.

Ent…