United States v. Biddle Purchasing Co.

Cole, Judge:

This case arises from an action by the collector of customs, appealing for reappraisement of three kinds of canned sardines (boneless, boneless and skinless, and plain), exported from Portugal and entered at the port of New York. The importers’ entered values, which included an item of 10 per centum discount, were accepted by the appraiser as representative of dutiable export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1402 (d)). The collector contends that no discount is applicable, and that the merchandise should be appraised at basic list prices.

The issue was…