Swizzels, Inc. v. United States

Johnson, Judge:

This is an appeal for reappraisement of merchandise described on the invoice as “Swizzels Lucky 7’s Candy Balls,” imported from England on or about October 8, 1950. It was invoiced and entered at a value of £0.1.8}á per box of 80 packets and was appraised at United States $0.3798 per box of 80 packets, net packed.

It was stipulated at the trial that there was no foreign or export value for such or similar merchandise and that there was no United States value for similar merchandise. It was further stipulated that if the court finds United States value for such merchandise to be…