United States v. F. W. Myers Co.

Oliver, Chief Judge:

This case is before us as a review of the decision in F. W. Myers Company, Inc. (F. H. Leggett & Co.) v. United States, 30 Cust. Ct. 536, Reap. Dec. 8209, wherein the trial judge (Ekwall, J.) held export value, as defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for appraisement of three shipments of canned pumpkin exported from Canada during the month of May 1945 by Canada Packers, Ltd. Each shipment was invoiced at $1 (United States currency) per dozen tins, entered at *579$1.05 (Canadian currency) per dozen tins, plus 8 per centum Canadian sales…