Selig v. United States

Oliver, Chief Judge:

These petitions are for remission of additional duties assessed under the provisions of section 489, Tariff Act of 1930, by reason of the final appraised values exceeding the entered values of certain shipments of cigars imported from Cuba and entered at the port of Portland, Oreg.

The merchandise was entered at values which the petitioner believed to be the correct ones for valuation purposes and was appraised at higher values. It appears that- the petitioner during the particular periods of exportation was the only purchaser of these cigars.

*445The customs broker for the…