Case: United States v. West India Oil Co.
Abbreviation: United States v. West India Oil Co.
Decision Date: 1939-02-02
Docket Number: No. 4509; Entry No. 1543
Citation: 2 Cust. Ct. 822
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. West India Oil Co.
Judges: 
Pages: 822–822

Head Matter:
United States v. West India Oil Co.
No. 4509.
Entered at San Juan, P. R., December 23, 1937.
Entry No. 1543.
(Decided February 2, 1939)
Charles D. Lawrence, Acting Assistant Attorney General (Daniel G. McGrath, special attorney), for the plaintiff.
James B. Beverly for the defendant.

Opinion:
McClelland, Presiding Judge:
This is an appeal to reappraisement taken by the collector of customs at the port of San Juan, P. R., against a value found by the United States appraiser at that port on calender sheets imported from Mexico.
It developed on the hearing of the appeal that an error had been made in entering the sheets in question at the unit value of 5 mills per sheet net, packed, instead of 5 cents per sheet net, packed, and that the same error had been made in appraisement. It appears that the total entered value was correct, however.
On the record before me I find that the value of the merchandise in issue on the date of exportation thereof was 5 cents per sheet net, packed, a.nd judgment will issue accordingly.