Cintes v. United States

J. B. Cintes, the appellant, imported 529 bales of jerked beef from the Argentine Republic and entered the same at San Juan, P. R. The consular invoice states certain charges, incidental to the importation, consisting of “Inland freight & loading, 207.00” Argentine gold pesos, and also items for government inspection, export duty, consular invoice, and B/L stamp. In entering the goods the importer deducted the item of inland freight, 207.00 gold pesos, as a nondutiable charge. The appraiser disallowed this item, and duty was computed thereon. No appeal was prosecuted from this appraisement,…