Endicott Johnson Corp. v. United States

Endicott Johnson Corporation imported five car loads of cattle hides at the port of Niagara Falls, and entered the same in three *40entries dated, respectively, June 9, June 11, and June 13, 1934. The entries were made by C. J. Tower & Sons, as brokers. The goods having been undervalued, the collector assessed additional duties for undervaluation under section 489 of the Tariff Act of 1930. Thereupon the importer petitioned the United States Customs Court for a remission of such additional duties, under said section.

In support of such petition, the importer called two witnesses. The first of…