C. Pappas Co. v. United States

RichaRdsoN, Judge:

The merchandise of these consolidated reap-praisement appeals consists of canned tomatoes and tomato pastes packed in and exported from Italy at various times between 1963 and 1966, and entered at the port of Boston, Mass. The merchandise was appraised at certain unit values less 1 percent, packed, including the cost of American cartons, if any. Appraisement in all cases resulted in an advance in value; and the issue before the court is the proper dutiable export value, the parties having stipulated that export value as defined in 19 U.S.C.A., section 1401a(b) (section 402…