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CLAYTON CHEMICAL v. UNITED STATES

No. 890.

383 U.S. 821 (1966)

86 S.Ct. 1128

16 L.Ed.2d 288

CLAYTON CHEMICAL & PACKAGING CO. v. UNITED STATES.

Supreme Court of United States.

Decided March 28, 1966.

Attorney(s) appearing for the Case

John Joseph McDermott and John D. Rode for petitioner.

Solicitor General Marshall for the United States.

Joseph Schwartz for the Association of the Customs Bar, New York, N. Y., as amicus curiae, in support of the petition.

PER CURIAM.

Petitioner brought a proceeding before a single judge of the Customs Court to reappraise the United States value of a product which it imported. The appraiser had relied upon the prices at which petitioner sold the product to establish its value for assessment of import duties. Petitioner offered in evidence certain affidavits to show that most of its sales of the product were for experimental purposes and in...

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