Alvarez v. United States

Cole, Judge:

The provisions of section 489 of the Tariff Act of 1930 (19 U. S. C. § 1489) are invoked in this case to obtain remission of additional duties accruing by reason of the final appraised values exceeding the entered values of several items of leather goods exported from Mexico and entered at the port of Laredo, Tex.

Petitioner introduced his direct case at New Orleans, where he has his place of business. He, personally, purchased all of the items in question while in Mexico during March 1943, approximately 3 years after he began importing. Each item was given a letter that served to…