Safeway Stores, Inc. v. United States

Ekwall, Judge:

These two petitions seeking remission of additional duties under section 489, Tariff Act of 1930, have been consolidated. They relate to two entries of tissue paper imported at the port of Blaine, Wash., during the year 1848. Entry was made by a firm of customs brokers. Mr. Ben S. Armstrong, who was president of said firm at the time of entry, testified that, at that time, he was actively engaged in such business and was familiar with the entries involved. His testimony was that the merchandise was entered on the invoiced values and that appraisement was made upon the basis of…