Mohr v. United States

This is an importers’ appeal from the judgment of the second division of the United States Customs Court in reappraisements Nos. 49576-A and 49577-A. The merchandise involved is field glasses imported from Germany.

In reappraisement 49576-A the field glasses cost $7 each. They were entered at that amount plus a 15 per cent luxury tax, equivalent in all to 18.05 each. They were appraised by the local appraiser at $11 each.

Reappraisement No. 49577-A covers the same kind and quality of field glasses purchased at the same price. They were imported and entered a few months later than those covered…