R. J. Saunders & Co. v. United States

This is an appeal in a reappraisement proceeding involving an importation of a quantity of canned meat paste from Montreal, Canada. A single judge of the United States Customs Court held that export *57■value as defined in section 402 (d) of the Tariff Act of 1930 1 [19 U. S. C. sec. 1402 (d)] was tlie applicable basis for appraisement, the .-value found being $8.45 per case of 48 7-ounce tins, net, packed, as against the entered and claimed export value of $6.75 (Canadian currency) per case, plus 8 per cent tax. R. J. Saunders & Co., Inc. (Perry H. Chipurnoi, Inc.) v. United States, 26 Cust.…