Newcomb v. United States

Cline, Judge:

This is a petition for. the remission of additional duties assessed under section 489 of the Tariff Act of 1930 for the undervaluation of merchandise.

The merchandise consisted of trousers which were imported from Mexico by Stanley Hugh Newcomb, one of the petitioners herein. At the trial Mr. Newcomb testified that he was in the tailoring business in San Diego; that he had had the material for the trousers cut in his shop in San Diego; that he had personally delivered it together with the so-called trimmings, such as zippers, lining, pocketing, and buttons, to Parra Brothers in…