Corrigan v. United States

Cline, Judge:

These are appeals for reappraisement of dehydrated garlic powder exported from Mexico on December 2, 1943, and January 6, 1944.

The merchandise was invoiced, entered, and appraised as follows:

Invoiced and entered value, per kilo, Reap. No. Merchandise Mexican pesos Appraised value, per kilo, Mexican pesos

160603-A 35 tins A. P_. 2.42 5.00 less nondutiable charges 0.05979%.

465 tins A. C„ 2.75 5.00 less nondutiable charges 0.05979%.

160604r-A 214 tins A. O— 2. 75 5.00 less nondutiable charges 0.0668%.

At the trial, plaintiff called Ernesto Ibarra, food broker, who testified that he had…