Case: United States v. Ballester Hermanos
Abbreviation: United States v. Hermanos
Decision Date: 1960-04-12
Docket Number: Reap. Dec. 9658; Entry No. 1622
Citation: 44 Cust. Ct. 649
Volume: 44
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. Ballester Hermanos
Judges: 
Pages: 649–650

Head Matter:
(Reap. Dec. 9658)
United States v. Ballester Hermanos
Entry No. 1622.
(Decided April 12, 1960)
George Goehr an Doub, Assistant Attorney General (Daniel I. Auster, trial attorney) , for tlie plaintiff.
Defendant not represented by counsel.

Opinion:
Lawrence, Judge:
This case involves a collector of customs' appeal for a reappraisement of certain canned corned beef exported from Paraguay.
From the record before the court, upon which this appeal has been submitted for decision, it appears that the parties hereto are in agreement that export value is the proper basis of appraisement of the canned corned beef in issue, there being no higher foreign value, and that $2.7275 per dozen tins, net, packed, represent such value.
I, therefore, find and hold that export value, as that value is defined in section 402(d) of the Tariff Act of 1930 (19 U.S.G. § 1402(d)), is the proper basis for determining the value of the canned corned beef in controversy and that said value is $2.7275 per dozen tins, net, packed.
Judgment will issue accordingly.