Dunlap v. United States

Nao, Judge:

This is an application for the review of a decision and judgment rendered by a single judge sitting in reappraisement (32 Cust. Ct. 618, Reap. Dec. 8307) involving three importations of cigars from Cuba. Separate appeals for reappraisement having been filed for each importation, the same were consolidated for the purposes of trial.

The subject merchandise was entered in each instance on the basis of export value at the invoiced unit prices, plus cases and shipping, and was appraised at' said invoiced unit prices net, plus a Cuban sales tax of 2.2 per centum (2.75 per centum less 20…