Tanous v. United States

Wilson, Judge:

This is an application for review of a decision and judgment of a single judge in a reappraisement proceeding involving the value of certain bubble gum having the brand name “Chiclines” (50 Cust. Ct. 879, Reap. Dec. 10439), which was purchased from Chiclera Industrial Mexicana, S.A., of Mexico City.

The merchandise was entered at 6.50 Mexican pesos per 100 tablets, plus stamp tax. It was stipulated by counsel that the merchandise had been appraised at 8 pesos per 100 pieces, plus 1.65 per centum Mexican stamp tax, on the basis of export value of similar merchandise, to wit, Ace…