Holm v. United States

Watson, Judge:

The issue in this case is whether plaintiff has proved that export value under section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956,1 is the proper basis for appraising the cantaloupes it imported from Mexico through the port of Nogales, Arizona in the spring of 1966. The underlying questions before the Court are whether Mexican cantaloupes entered through the port of Laredo, Texas during the same period of time were appraised on the basis of export value and, if so, whether plaintiffs cantaloupes were such or similar merchandise and…