International Packers, Ltd. v. United States

Donlon, Judge:

Merchandise imported from the Argentine was appraised at United States value, and this was the same basis of *454valuation as that at which the merchandise was entered. While the appeal to reappraisement, as filed, broadly encompasses all merchandise of the entry, plaintiff on trial limited its appeal to merchandise which is identified in the entry papers as canned corned beef.

The basic component of United States value is United States sale price. There is no dispute as to the United States sale price of such canned corned beef. This litigation is concerned with the deductions from…