R. J. Saunders & Co. v. United States

Oliveb, Chief Judge:

In this case, we are required to review the decision in R. J. Saunders & Co., Inc. (Perry H. Chipurnoi, Inc.) v. United States, 26 Cust. Ct. 694, Reap. Dec. 8002, wherein the trial judge found export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)) to be the proper basis for appraisement of canned meat paste from Canada, and held such statutory value to be $8.45 (United States currency) per case, net, packed, f. o. b. Montreal. The conclusion sustained the appraised value stated by the court below as follows: “The appraised value of United States…