McGiffin v. United States

Kincheloe, Judge:

The question involved in this appeal for reappraisement is the duitahle value of 100 bales 30/10 sisal twine 1/300, unoiled and unclipped, exported from Mexico under a consular invoice certified on June 13, 1942. Entry was made at Jacksonville, Fla., in the name of plaintiff, J. G. McGiffin, Jr., a customhouse broker, for the account of Atlas Cordage Inc., Chicago, Ill. The merchandise was entered at 11 cents per pound in United States currency, c. i. f. New Orleans, less nondutiable charges. It was appraised at 11% cents per pound in United States currency, less the same…