Goffigon v. United States

EKWALL, Judge:

This is an application for review of the decision of Ford, J., sitting in reappraisement, reported in 30 Cust. Ct. 563, Reap. Dec. 8229. From a decision in favor of the defendant below, plaintiff below appeals.

The merchandise consists of grated coconut in sirup. The trial judge, after a thorough discussion of the evidence produced, found that there was no proof that other exporters than the one here involved were not freely offering and selling this same coconut, within the requirements of the statute, at. prices equivalent to those found by the appraiser as the value of this…