International Minerals & Metals Corp. v. United States

This case relates to an assessment of “additional duties” under paragraph I, Section III, tariff act of 1913, the relevant provisions of which read as follows:

* * * and if the appraised value of any article of imported merchandise subject to an ad valorem duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of 1 per centum of the total appraised value thereof for each 1 per centum that such appraised…