United States v. Tanous

This appeal is from the judgment of the First Division, Appellate Term of the United States Customs Court (52 Cust. Ct. 595, A.R.D. 164). The case involves the reappraisemenit of “Chiclines” brand bubble chewing gum purchased from Chiclera Industrial Mexicana, S.A. (Chiclera), and Impulsora Agricola Industrial, S.A. (Impul-sora), of Mexico City, by Joseph Tanous, the importer. The bubble gum was invoiced and entered at Laredo, Texas, on February 28,1947 at 6.50 pesos per 100 tablets (or per kilo), net, packed, F.O.B., Mexico City (hereinafter referred to as 6.50).2 However, the gum was…