United States v. Arnold Pickle & Olive Co.

Nies, Judge.

This appeal is from the judgment of the United States Customs Court (now the United States Court of International Trade), 85 *86Cust. Ct. 50, C.D. 4868, 506 F. Supp. 647 (1980), which held that appellee had shown error in the basis used by the Government to appraise cucumbers in brine imported by appellee from Mexico and, further, had proved and “export value” 1 for the imported merchandise based on prices paid independent farmers in Mexico for fresh cucumbers plus packing costs. Costs incurred from immersion in brine during shipment were treated as part of appellee’s packing cost.…