CTA Case No. 303 (Decision)

� c. r.A. � r us � � - - - - - . - .. )(� - - .... DE . ,e t 1t on r 9 r r \.; op ar 4.- n in oc1at1o � c., i. � ent 0 ser ita;.r& rc lo trct up f tf - rikan, � I � 0 1' CJl t. 1 of or t . ol n � � Kin dot ~i ha.r: nd � � in of t . r- � lan ~ t utf n 'ta lev col l ct on �.iJ tlar fert1l i .: r "'Ol nd � ever 1 t.n or xpo � tr 1n que t 0 ere not subJ ci; to t ti 4, t rn v t X to t ,. � I�et itio r up n in t r 0 () or eu t . a purpo e � to the r cn t. X � value o t 00 0 � port tions. n s ntr declarations fi e y Oi� hh -Cl' ����� house , the ent� of the cnrxespondin ttes ted re ade . Het\Ce. the.r as a s ased on the 356 L.v

� � ,2 - f t1& � 5 valor d ty prov1 or � in par iX''P 72� a o hili J.n ct of 1� n � n '" t � to al ount and t h x-epresent!n h v lu of h ~onsu ption t � at he e �t s ~ ti � s� ����� ~ � hip n of t rt 11% ra, u 1 r ote& d custo s dut 1 � n the u nov tot 1 un of 1 , 277 . ~ c r d tt d t no thoula no 0 c::; v oodo ;v:>r fo:r p rp 1c � Ina uc p t it1o. :r: I1 y the oll t o t f 1i 0 pon ent \.#OO � t tf.on r tt p tlti he etis on nd ount o h o lv not e ou x, eo 1 y t � overn t o rtil � z r 0 J.th1n lta territory. ut f. a n t c l l t on to n �h �� clu � part uti le val e 1n t of the tlea when �atd rchand �� i - ~t� I t�t�Cl 1n J.aple ter � at to the 111 f.nea . � ������ t of t � t � ~orrec a lt � euatoms ut1es on t e porte fertUiura .ln que � t.lon? 357

� . ... { T .c contro eray in the tu at b cent� & on th� !nttrp~etation that e ould give to ule 1 (a} of U.t U1 .tn leriff c of � en e � reads a fo lo ' eatto b fore u3 haa alre dy "rely .c: d y the pre tt Court tn the ca of oriental la al ace va. The Insular Collector of Cuatoms ( hll , ). ~r� pr eisely, !n t � word f tt upre � Court , ~ht dec1siv ��tion solve in said paid on tht er~hand se 1n quea� tton, the �~crt valut of 2, 11. 3, or tht ome con- ption value !n Germany of . ~~ . 96?� ... fter ttlltin ~ tha\ �th� ant r rea s to tn ule 13 (�) of th 111pp! r r ff ct of 1 , � uprt curt conclude 1 � l~haut atratning t t letter of the law a lt stands, � reach the obvioua con- '� olus on that the amount ef , 254 96 (the h c onawap ion value 1n zwany 1 the

- � s -~ v luo . .. In th .ow:t c t d ith a val the ol in ot th Unit d t t � u C rt 1n t � c ee of u. o . ve . ass vent , 16 , � � 16� n- ere o:it o th opini 1 and a h 1 th fr)J:' t a ess~ne nt of ~ cust s ut � t � o:.rt n qu s- 359

- � -� t t� � valu h Ian X or ha 0 c: l nln - co 1 ( 1 �. J) (n 0 1a ov y �ctu y � ev f ot ) th n r� on XC � r r t t 0 � �� �� nter 1n In e � al or 0 � �� y va ly 0 � in th t value u ut � 1� 360

' � 303 �� a alnat petittone � lla, 111ppinea, ly � 1 7. ---