Arditi v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, Appellate Term (A.R.D. 141), relating to Re-appraisement No. 282490-A. At the trial of this case, the record in I. Arditi v. United States, 37 Cust. Ct. 466, Reap. Dec. 8610, concerning another shipment of corned beef, was incorporated in the instant record.

The trial court found1 as facts:

1. That the merchandise consists of canned corned beef, product of the Argentine, exported from Peru on May 9, 1952.

2. That, at the time of exportation, such or similar merchandise was freely offered, in Peru, for sale to…