International Packers, Ltd. v. United States

Donlon, Judge:

The rule 15(d) statements filed by the parties both claim that the proper basis of appraisement of this Argentine corned beef is export value and that such value is $2.6975 per dozen tins, net, packed. Appraisement was at $3.0475 per dozen tins, net, packed. The difference is the amount of the so-called Argentine .“retention tax” of $0.35 per dozen tins, which the appraiser included in dutiable export value.

The case has been submitted on the following stipulation:

IT IS HEREBY STIPULATED AND AGREED, by and between the parties hereto, subject to the approval of the court, as…