Clinton Smullyan Associates v. United States

Ekwall, Judge:

A quantity of wool hosiery and outerwear was imported from England and assessed under paragraph 1114 of the Tariff Act of 1930, a¡3 amended. On entry, plaintiff attempted to make additions under duress under section 503 (b) of the same law to meet advances by the appraiser in similar cases then pending on appeal for reappraisement. These additions consisted of a.n amount equal to the British purchase'tax. The collector of customs liquidated the entry upon the basis of the appraised value for the reason, as set forth in the memorandum transmitted to the court with the official…