W. J. Byrnes & Co. of Los Angeles v. United States

Cline, Judge:

This appeal to reappraisement is brought by the importer against the appraiser’s action in advancing the values of leather cigarette cases and coin purses imported from Ecuador on September 17, 1943. The merchandise was bought from Sunitra of Quito on orders accepted in June and July of 1943 and exported August 19, 1943. It was invoiced, entered, and appraised as follows:

Invoiced Entered Appraised

Consular invoice #106, dated Quito, July 1943:

300 doz. leather eigarette oases $1.40 per doz. plus signs of origin and cost of chest $1.40 per doz. plus signs of origin and cost of…