United States v. Marine Products Co.

Cole, Judge:

The following tabulation shows the three kinds of tuna, packed in cases of 48 cans, that were included in the two shipments, the first exported on April 26, 1942, and the second on July 8, 1942, from Mexico to San Diego, Calif., the subject of this litigation:

Invoiced and entered Appraised Mex.

U. 8. $ per case pesos per case

Yellowfin_ 3. 817 48. 50

Striped_ 3. 645 48. 50

Yellowfin or striped flakes_3. 511 41. 50

Plus American Net. packed, cases and cans U. S. cans and cases included

The importer made entry on the basis of cost of production, section 402 (f) of the Tariff Act of 1930…