Arditi v. United States

DonTiON, Judge:

Plaintiff has previously litigated this issue. In I. Arditi v. United States, 37 Cust. Ct. 466, Reap. Dec. 8610, the merchandise was likewise Argentine canned corned beef, exported from Peru. In an opinion written by Judge Johnson, it was held that plaintiff’s proofs, in the form of an affidavit, contained no evidentiary facts but were merely the declaration of essential ultimate facts which the court was required to find from appropriate evidence and, hence, that plaintiff had not overcome the presumption of correctness attaching to the appraiser’s finding of value.

The…