Allied Food Corp. of America v. United States

Erwall, Judge:

This is an appeal for reappraisement of guava jelly packed in cases of 48 tins to tbe case, each, tin containing approximately 15 ounces, exported from Cuba on or about August 24, 1946. It was invoiced and entered at $6 per case and appraised at $8.70 per case, net, packed.

It was stipulated at the trial that on or about the date of exportation no export value for this merchandise existed and if the court should find that no foreign value existed, the United States value for such or similar merchandise was $7.45 per case, net, packed.

The sole question involved herein is,…