United States v. Jenkins

The appeal by the Government in this case was taken from the judgment of the United States Customs Court, First Division, entered

pursuant to its decision, 26 Cust. Ct. 468, Reap. Dec. 7924. The

subject matter involves the dutiable value of different varieties and quantities of firebrick or refractory products imported from British Columbia, Canada, and sold there at various prices.

The record discloses that the products were made from a rare quality of clay not available to other firebrick manufacturers; that the merchandise was highly desirable and relatively free from competition; and that…