Intra-Mar Transport Corp. v. United States

ORDER

Cole, Judge:

This case concerns the dutiable value of hard candies exported from Havana, Cuba, and entered at the port of New Orleans, La. There are two shipments in question. In both, the original entry was made at the invoice price of 11 cents per pound, and then, by valid amendment, the entered value was advanced to 15 cents per pound. All of the candy was appraised at $8 per carton, less cost of American containers at $1.44 per carton, less nondutiable charges.

To support its amended entered value, claimed to be dutiable export value, plaintiff introduced in evidence an affidavit,…