Hensel, Bruckmann & Lorbacher (Inc.) v. United States

As far as this case is concerned the pertinent portion of section 489 of the Tariff Act of 1922 reads as follows:

*499* * * Such additional duties shall not be construed to be penal and shall not be remitted- * * * except * * * in any case upon the finding of the Board of General Appraisers, upon a petition filed and supported by satisfactory evidence under such rules as the board may prescribe, that the entry of the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of…