Charles T. Wilson Co. v. United States

Cole, Judge:

A shipment of onion powder from Mexico was entered through Laredo, Tex., at 4 pesos per kilo, packed, less non-dutiable charges, the purchase price set forth in a contract under which the importation was made. Appraisement was at 4.50 pesos per kilo, packed, less nondutiable charges, which was the price for identical merchandise in a subsequent contract executed between the importer (petitioner) and the Mexican manufacturer of the merchandise in question. Additional duties accrued by reason of the appraiser’s advance over the entered value, and to obtain remission of such duties,…