Crown Publishers v. United States

Colb, Judge;

In this case, petitioner has invoked the provisions of section 489 of the Tariff Act of 1930 (19 U. S. C. § 1489) to obtain remission of additional duties accruing by reason of the final appraised value exceeding the entered value on certain books exported from Mexico and entered at the port of New York.

Discussing, first, respondent’s motion for dismissal on the ground the petition was not filed by the proper party, it appears that “Crown Publishers” is the duly authenticated trade name of a book publisher, Robert Simon, who, during the course of trial, testified that Ufe…