Marine Products Co. v. United States

Cline, Judge:

This is a rehearing of certain reappraisement appeals which involve the value of canned tuna fish shipped from *372Mexico on April 26 and July 8, 1942, packed in cases containing 48 cans, and invoiced, entered, and appraised as follows:

Invoiced and entered Appraised Me:r. TJ. S. $ 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 merchandise was entered on the basis of cost of production and was appraised on the basis of foreign value.

The case was…