Pan-American Lumber Co. v. United States

OliveR, Chief Judge:

This case comes before us as a review of the decision in Pan-American Lumber Company v. United States, 26 Cust. Ct. 720, Reap. Dec. 8018, wherein the trial judge sustained the appraised values of certain semiporcelain figurines exported from Mexico on November 23, 1944, and April 30, 1945, and entered for consumption at the port of Laredo, Tex.

The specific dates.«of exportation are significant. The earlier one» November 23, 1944, was within the period, fixed by contract (collective exhibit 1), when appellant was the sole representative of the Mexican manufacturer…