International Commercial Co. v. United States

Cline, Judge:

This case involves two appeals for reappraisement which were consolidated at the trial. The merchandise consists of canned corned beef, packed in 12-ounce tins of 48 tins per case, exported from Argentina on August 5, 1947, and October 17, 1947. It was invoiced, entered, and appraised as follows:

*608Tbe record consists of a stipulation of certain facts, tbe testimony of seven witnesses for tbe plaintiffs and three witnesses for tbe Government, and 73 documentary exhibits, 66 of which were offered by tbe plaintiffs and seven by tbe Government. (Two additional documents offered by tbe…