Chas. E. Washburn Co. v. United States

Oliver, Chief Judge:

This case comes before us as a review of the decision in Chas. E. Washburn Company v. United States, 32 Cust. Ct. 596, Reap. Dec. 8294, wherein the trial judge sustained the appraised values of certain Fénix and Peerless phonograph records, exported during the period March to May 1946 from Mexico City, Mexico, and entered at the port of El Paso, T.ex.

All of the phonograph records in question, except the Peerless records covered by reappraisement 163053-A, were entered at the invoice price of U. S. $0.45 each, cost of envelopes included, plus packing. The Peerless records…