United States v. Sabin

Clemente Sabin, the importer, on his way to Spain, purchased in Havana, Cuba, from Solo Armado & Co., 318 cases of guava paste, guava cream, orange paste, guava jelly, preserves, and chocolate, for which, including containers, Cuban tax, and cost of consular invoice, he paid the sum of $3,600.06, less 2 per centum for cash and consul’s fee. The goods were purchased on the 2d of September, 1924, and exported on September 23, 1924.

The private or commercial invoice was received by Juan Mauriz, who was in charge of Sabin’s business during his absence in Spain. Mauriz delivered the private invoice…