Judson-Sheldon Corp. v. United States

Eicwall, Judge:

This is an appeal for reappraisement of canned roast beef, packed in 12-ounce tins, 24 tins to the case, exported from Argentina on or about May 8, 1942, and imported at the- port of New York on or about June 16, 1942.

The appeal was submitted upon a stipulation which provided, among other things, that the record and exhibits in the case of United States v. Swift & Company, 27 Cust. Ct. 407, Reap. Dec. 8028, be incorporated herein. It was further stipulated as follows:

3. That the canned roast beef designated on the consular invoice as “Star” brand was entered at the export value…