Castle & Cooke, Inc. v. United States

Nao, Chief Judge:

The merchandise involved in this appeal for re-appraisement consists of two Broadbent automatic sugar centrifugal units and fitments, exported from England to Hawaii on or about September 15, 1967. It was entered at the port of Honolulu at the invoice price of £15,803 ($44,071) and was appraised at £16,870 plus carriage, cases and labor, as shown on the special customs invoice.

The merchandise is on the final list promulgated by the Secretary of the Treasury (93 Treas. Dec. 14, T.D. 54521) and was appraised on the basis of export value, as that value is defined in section…