Corrigan v. United States

Johnson, Judge:

This petition for the remission of additional duties assessed under authority of section 489 of the Tariff Act of 1930, 19 U. S. C. § 1489, involves 6,630 1-pound packages of dried bananas advanced in value by the appraiser, thus causing an assessment thereon of additional duties for such undervaluation. The petition prays that the additional duties be refunded.

At the trial three witnesses testified on behalf of the broker who is the importer of record and the petitioner herein. The broker testified that the entry in question was prepared under his direction. He drew attention…