F. W. Myers Co. v. United States

Cline, Judge:

These are appeals for reappraisement of canned pumpkin exported from Canada on or about May 16, May 23, and May 29, 1945. The merchandise was invoiced at $1 (United States currency) per dozen cans, entered at $1.05 (Canadian currency) per dozen cans, plus sales tax, and appraised.at $1.30 (Canadian currency) per dozen cans, less 2% per centum cash discount, less one-fourth of 1 per centum for leaks and swells, plus 8 per centum.

Plaintiff claims that there is no foreign market value on the ground that the Canadian market is controlled; that the merchandise is properly dutiable on…