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

Cline, Judge:

This is an appeal for reappraisement of canned meat paste imported from Canada on or about January 28, 1945. It was invoiced at United States $6.13636 per case, entered at Canadian $6.75 per case plus 8 per centum tax, and appraised at United States $8.48 per case of forty-eight 7-ounce tins, net.

It was stipulated at the trial that—

*695* * * on or about the date of exportation such or similar merchandise was freely offered for sale for consumption in Canada in the usual wholesale quantity in the ordinary course of trade at $7.92 per case of 48 tins, Canadian funds, representing…