Castle & Cooke, Inc. v. United States

Wilson, Judge:

The merchandise involved in this reappraisement case consists of two Broadbent automatic sugar centrifugal units *537and fitments, exported from England to Hawaii on or about September 15, 1967. Entry No. 103767 was made on October 13, 1967 at the port of Honolulu at the invoice price of £15,803 ($44,071) and was appraised at £16,870, plus carriage, cases and labor, as shown on the special customs invoice.

The merchandise is on the final list promulgated by the Secretary of the Treasury (93 Treas. Dec. 14, T.D. 54521) and was appraised on the basis of export value, as that value is…