Adolph Goldmark & Sons Corp. v. United States

Bland, Judge,

delivered tbe opinion of tbe court:

Importer bas bere appealed from tbe decision of tbe United States Customs Court, Third Division, affirming that of tbe single judge sitting in reappraisement, bolding tbe dutiable value of 119% gross of fruit preserves, imported from England, to be tbe foreign market value, which consisted of tbe unit invoice prices less 2% per centum discount, plus “packing”, as appraised, and not tbe unit invoice prices less 7}í per centum discount, plus “packing”, as claimed by tbe importer. •

It is conceded that there is no question of export value. Tbe sole…