Altieri v. United States

Richardson, Judge:

J. M. Altieri, a broker in San Juan, Puerto Rico, acting for Kansas City Dressed Beef Co., Kansas City, Kansas, the importer of 350 cases of corned beef from the Argentine, entered the merchandise in his name as importer of record for the account of Kansas City Dressed Beef Co., without filing an owner’s declaration which he might have done .under 19 U.S.C.A., section 1485(d), thus making himself liable for any excess duties due. Upon liquidation it was determined that duties in excess of estimated duties were due. By the time of liquidation the importer had discontinued…