Graves v. United States

Landis, Judge:

This controversy involves the valuation of an American Douglas C-47 aircraft, assembled in Costa Rica with foreign labor and so-called American made components and sold for export to the United States. The aircraft was exported in flight from Costa Rica on or about September 16, 1955, and was formally entered at Brownsville, Texas, on September 26, 1955, at plaintiff’s valuation of $85,000.

*581The case is before us on application to review the decision and judgment below sustaining the appraisement of the aircraft (L. H. Graves v. United States, 56 Cust. Ct. 709, R.D. 11167) at the…