Case Name: International Packers, Limited v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-03-14
Citations: 58 Cust. Ct. 914
Docket Number: No. R67/65; reappraisement R61/326 (Jacksonville)
Parties: International Packers, Limited v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 58
Pages: 914–915

Head Matter:
No. R67/65.
International Packers, Limited v. United States,
reappraisement R61/326 (Jacksonville).

Opinion:
In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved respectively in International Packers, Limited v. United States (56 Cust. Ct. 636, Reap. Dec. 11147), as to merchandise appraised on the basis of export value, and International Packers, Limited v. United States (52 Cust. Ct. 518, Reap. Dec. 10724), as to merchandise appraised on the basis of constructed value, the court found and held those values, as defined in section 402, Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, to be the proper bases for determining value of the entered canned meat products listed on schedule "B," under the headings "Export Value" and "Constructed Value," packed in container sizes identified on such schedule, and exported from Argentina during the period January 1, 1959, through December 31, 1959, described on the invoice of the entry in this appeal for reappraisement, and that such values per dozen tins, net packed, are the respective values shown as plaintiff's claimed values on schedule "B," for the respective products and sizes of containers described on the invoice and stated in the entry and recited in schedule "B" under the headings "Export Value" and "Constructed Value" during those periods which correspond to the times of exportation of the schedule "B" canned meats described under the headings "Export Value" and "Constructed Value" and covered by the appeal for reappraisement, schedule "B" being attached to and made a part of the decision.