United States v. American Agar & Chemical Co.

DISSENTING OPINION

Oliver, Chief Judge:

This decision was originally prepared as a majority opinion. In dissenting from the reasoning and conclusions of my associates, I follow, with minor changes, my original opinion.

This case is a review of the decision in American Agar & Chemical Co. v. United States, 27 Cust. Ct. 383, Reap. Dec. 8020, wherein the trial judge upheld the importer’s entered value as the statutory foreign value (section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938), of certain so-called bleached flake agar-agar, exported from Mexico in…