Cintes v. United States

J. L. V. Valdivieso imported at San Juan, P. R., October 18, 1924, from Barcelona, Spain, certain merchandise, among wbicb were 59 pieces of old silverware. These pieces were declared by the consular invoice, signed and executed by the importer, to be of no value. However, by permission of the collector of customs at San Juan, on importation, the importer was permitted to inspect the goods, and thereafter entered the same at a value of $1.25 each. Twenty-three of these pieces were found to be undervalued, their dutiable value being increased by the appraiser from $28.75 to $388.67. No appeal…