Case Name: Cap Sales Corp. v. United States; Cap Sales Corp v. United States; Cap Sales Corporation v. United States; Cap Sales Corporation v. United States; Wilson & Company et al. v. United States; Cap Sales Corporation v. United States; Cap Sales Corporation v. United States; Cap Sales Corporation v. United States; Cap Sales Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-01-04
Citations: 58 Cust. Ct. 905
Docket Number: No. R67/1; reappraisements R60/14600, etc. (New York); No. R67/2; reappraisements R60/14601, etc. (New York); No. R67/3; reappraisements R60/15342, etc. (Norfolk); No. R67/4; reappraisements R60/16156, etc. (Philadelphia); No. R67/5; reappraisements R60/17689, etc. (Jacksonville); No. R67/6; reappraisements R60/176986, etc. (Jacksonville); No. R67/7; reappraisements R60/18133, etc. (Houston); reappraisements R61/389, etc. (Baltimore); No. R67/8; reappraisements R61/391, etc. (Baltimore); No. R67/9; reappraisements R61/391, etc. (Baltimore)
Parties: Cap Sales Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 58
Pages: 905–906

Head Matter:
Befoee Judge Donlon,
January 4, 1967
No. R67/1.
No. R67/2.
No. R67/3.
No. R67/4.
No. R67/5.
No. R67/6.
No. R67/7.
No. R67/8.
No. R67/9.
Cap Sales Corp. v. United States,
reappraisements R60/14600, etc. (New York).
Cap Sales Corp v. United States,
reappraisements R60/14601, etc. (New York).
Cap Sales Corporation v. United States,
reappraisements R60/15342, etc. (Norfolk).
Cap Sales Corporation v. United States,
reappraisements R60/16156, etc. (Philadelphia).
Wilson & Company et al. v. United States,
reappraisements R60/17689, etc. (Jacksonville).
Cap Sales Corporation v. United States,
reappraisements R60/17698, etc. (Jacksonville).
Cap Sales Corporation v. United States,
reappraisements R60/18133, etc. (Houston).
Cap Sales Corporation v. United States,
reappraisements R61/389, etc. (Baltimore).
Cap Sales Corporation v. United States,
reappraisements R61/391, etc. (Baltimore).

Opinion:
In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in International Packers, Limited v. United States (56 Cust. Ct. 636, Reap. Dec. 11147) and International Packers, Limited v. United States (52 Cust. Ct. 472, Reap. Dec. 10696), the court found and held that export value, as defined in section 402 (b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is the proper basis for the determination of the value of the canned meat exported from Argentina, during the period January 1, 1959, through December 31, 1959, described on the invoices of the entries covered by the appeals for reappraisement recited in schedule "A," and that such values per dozen tins, net packed, are the respective values shown as plaintiffs' claimed values on schedule "B," for the respective products and sizes of container described on the invoices and as stated in each entry and recited in said schedule "B," during those periods which correspond to the time of exportation of the canned meat covered by the appeals for reappraisement recited in schedule "A," which with schedule "B," was attached to and made a part of the decisions.