Perry v. United States

Cline, Judge:

Tbis is an appeal for reappraisement of earthenware articles imported from Mexico on September 2.0, 1944. They were entered at the invoiced unit prices plus packing and stamp tax and appraised at the same values plus 25 per centum.

The case was originally tried before Judge Elcwall and submitted to him for decision. He found that a price list attached to defendant’s collective exhibit 1 was in the Spanish language and not translated so that the court was unable to compare the prices with the invoice prices and also that it was not clear whether the importer had bought the…