Clayton Chemical & Packaging Co. v. United States

Petitioner brought a proceeding before a single judge of the Customs Court to reappraise the United States value of a product which it imported. The appraiser had relied upon the prices at which petitioner sold the product to establish its value for assessment of import duties. Petitioner offered in evidence certain affidavits to show that most of its sales of the product were for experimental purposes and in experimental quantities, and hence were not relevant to show “the price at which such . . . imported merchandise is freely offered for sale ... in the principal market of the United…