United States v. Tapetes Luxor S.A.

This appeal is from the judgment of the Second Division of the Customs Court, 56 Cust. Ct. 797, A.R.D. 206, reversing the judgment of the trial judge in 19 consolidated appeals for reappraisement.

The merchandise is handmade wool rugs exported from Mexico between July 26, 1956, and February 27, 1959. The manufacturer and seller, El Bordador S. de E.L. in one appeal and Tapetes Luxor, S.A. in the others, is the importer of record in each case, and the rugs were entered at unit prices per square meter which allegedly reflected f .o.b. Texcoco, Mexico, prices.

The appraiser based his evaluation of…