Harris Bros. Co. v. United States

Mollison, Judge:

This is a petition filed under the provision^ of section 489 of the Tariff Act of 1930 for the remission of additional duties accruing by reason of undervaluation on entry of certain wooden doors imported from Canada.

From a reading of the record, it clearly appears that the undervaluation in this case was caused by a difference of opinion between Louis K. Burno, vice president of the petitioning company and the officer thereof responsible for making entry, and the customs officers as to the correct value to be adopted on entry in the case where the purchase price varied with…