Corrigan v. United States

Cole, Judge:

In this review of the decision reported in 25 Cust. Ct. 424, Reap. Dec. 7879, concerning dutiable value of dehydrated garlic powder, it is conceded that there is neither a foreign value nor an export value for the merchandise. This agreement between the parties does not disclose what statutory basis the appraiser applied in his finding of value, so we are faced with the necessity of determining whether appellant has established either United States value or cost of production. If the record is insufficient to support either of those values, then there must he an affirmance of the…