Arditi v. United States

OlivbR, Chief Judge:

This case is before us as a review of the decision in I. Arditi v. United States, 37 Cust. Ct. 466, Reap. Dec. 8610, wherein the trial judge sustained the appraised value of certain canned corned beef exported from Peru on May 21, 1952, and described on the invoices as #1 Argentine Pampa brand corned beef, packed in 12-ounce cans, 48 cans to the case.

Appellant (plaintiff below) entered the merchandise at $12.50 pel-case (U. S. currency), less nondutiable charges, which price is claimed to be the statutory export value (section 402 (d) of the Tariff Act of 1930), alleged to…