West End Auto Wrecking Co. v. United States

JOHNSON, Judge:

This appeal for reappraisement pertains to tbe importation of 36 new grilles for Buick 8-cylinder automobiles. The grilles were invoiced at United States currency $12.50 each and entered at the same price plus 8 per centum sales tax, packed. The grilles were appraised at $38.65 each, less 30 per centum, packed,. Canadian currency.

At the trial the treasurer of the plaintiff testified substantially as follows: He took care of the complete transaction of purchasing the merchandise in question. During a telephonic conversation, the exporter told him that Buick grilles were…