Berben Corp. v. United States

LaweeNCe, Judge:

This appeal challenges the appraisement of an importation of pistols, exported from Italy by Pietro Beretta, located in Brescia, Italy.

The pistols are identified on the invoice as “418AM” and “948LR,” which are the same as 418 and 948, respectively. The merchandise was appraised on the statutory basis of foreign value, section 402(c) of the Tariff Act of 1930 (19 U.S.C. § 1402(c)), as amended by the Customs Administrative Act of 1938.

Plaintiff contends that there is no freely offered foreign, export, or United States value and that the proper basis of value is cost of…