General Foods Corp. v. United States

Mollison, Judge:

The six appeals for reappraisement listed in schedule “A”, attached to and made a part hereof, were consolidated for the purpose of trial, and involve the value of concentrated fruit pectin in 5-gallon tins exported from Canada during March and April 1947. The six appeals cover a total of 6,630 cases, each case containing one tin, each tin containing 43 % pounds.

The merchandise was originally entered at the invoiced value of U. S. $2.50 per case, but subsequently each entry was amended to a value of Can. $4,375 per case, net, packed, which value was adopted by the appraiser…