Abraham & Straus, Inc. v. United States

Ekwall, Judge:

This is a petition for the remission of additional duty assessed .under authority of section 489, Tariff Act of 1930. The merchandise consists of silver compacts imported from Canada. They were entered at $2.25 and $3 each plus an addition to make market value of an 8 percent sales tax. They were appraised as entered. However, upon receipt of information received subsequent to appraisement the collector appealed from the appraiser’s finding of value and the case was submitted upon a stipulation of counsel agreeing upon values of $4.15 and $5.50 Canadian dollars, less 2 percent…