Berben Corp. v. United States

LaweeNCe, Judge:

The Berben Corporation, plaintiff herein, challenges the appraisement of certain pistols manufactured by the firm of Pietro Beretta, located in Brescia, Italy, and imported at the port of New York.

The articles were appraised at a unit value per piece in lire upon the statutory basis of foreign value, which is set forth in 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…