General Dyestuff Corp. v. United States

Evans, Judge:

This is a petition for the remission of additional duties assessed because of the fact that the final appraised value of the imported merchandise exceeded the value declared in the entry. The petition, filed under authority of section 489 of the Tariff Act of 1930, prays for the remission of additional duties assessed on an importation of coal-tar dye entered at the port of New York under the name of Pilatus Past Orange RN.

The entry in question was a so-called duress entry upon which the importer had filed three different duress certificates, the last one of which, according to…