National Carloading Corp. v. United States

Ekwall, Judge:

These two petitions for remission, filed under ■section 489 of the Tariff Act of 1930, have been consolidated. They •seek remission of additional duties assessable for undervaluation on •entry of 31 importations at the port of New York and 2 at the port of Philadelphia. The merchandise consists of sodium hydrosulphite imported from Czechoslovakia during the period from April 1938 to May 1, 1939. The blue purchase form consular invoice was used in which Arthur A. Lehmann Co., Inc., of New York was named as purchaser and the United Chemical and Metallurgical Works, Ltd., of…