Springman v. United States

Johnson, Judge:

This is a petition for the remission of additional

duties assessed by reason of undervaluation of merchandise, pursuant to section 489 of the Tariff Act of 1930, as it existed prior to amendment by the Customs Simplification Act of 1953.

Five entries are involved herein, covering finished cigar lighters imported from Mexico between July 5, 1944, and September 19, 1944. All of the merchandise was invoiced at 3 Mexican pesos each. In the first entry (8B), dated July 5, 1944, the merchandise was entered at 3 Mexican pesos each, plus dutiable charges, and was appraised on January 3,…