H. S. Dorf & Co. of Pa. v. United States

Oliver, Presiding Judge:

This petition is for the remission of additional duties assessed under the provisions of section 489 of the Tariff Act of 1930 by reason of the undervaluation on entry of 100 bags of Spanish briarwood imported from Spain and entered at the port of Philadelphia.

The merchandise was ordered by Henry Leonard & Thomas, Inc., of Ozone Park, N. Y., at $105 per bag on October 4, 1944, exported on December 20, 1944, and entered on February 1, 1945 (R. 12) by H. S. Dorf & Company of Pa., Inc., customs brokers. The petitioner herein made entry in its own name, no owner's…