United States v. Sabin

Fruit paste, jellies and guava cream, imported at Tampa, Fla., were appraised by the local appraiser at their entered value. The collector appealed to reappraisement and the general appraiser added 1 per cent to cover “ Cuban sales tax,” and refused to allow the discount claimed upon entry of the merchandise. From the reappraisement of the general appraiser the importer appealed to Board 1, which sustained the entered value as the market value of the merchandise on the date of shipment, and reversed the decisión of the general appraiser. From that decision the Government appealed.

On the…