Marine Products Co. v. United States

Oliver, Presiding Judge:

These appeals involve the value of canned tuna fish shipped from Mexico on April 26 and July 8, 1942, packed in cases containing 48 cans, and invoiced, entered, and appraised, apparently on the basis of foreign value, as follows:

Invoiced and entered Appraised Mex,

U. 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, U. S. cases and cans cans and cases included.

The plaintiff contends (a) that there is no foreign value, since such or similar merchandise was not packed and sold for…