Tanous v. United States

Johnson, Judge:

This is an appeal for reappraisement of bubble chewing gum, imported from Mexico on February 27, 1947. It was entered at 6.50 Mexican pesos per 100 tablets, plus stamp tax, and was appraised at 8 Mexican pesos per 100 tablets, net, packed, plus 1.65 per centum Mexican stamp tax. It is claimed that the merchandise was freely offered in the home market for domestic consumption and for export to the United States at 6.50 Mexican pesos per 100 tablets, plus 1.65 per centum Mexican stamp tax, as entered.

At the trial, Joseph Tanous, the plaintiff herein, testified as follows: In…