United States v. Railway Express Agency, Inc.

Cole, Judge:

This case concerns the proper dutiable value of cigars exported from Cuba in September 1944 and entered at the port of Miami, Fla., in October 1944.

At the hearing in Miami on February 28, 1946, the parties submitted the appeal on a stipulation, agreeing that at the time of exportation of the instant merchandise, such or similar cigars were freely offered for sale to all purchasers in the principal markets of Cuba, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, at the following values, *340the prices for home consumption of…