United States v. Finkelstein

Barber, Judge,

delivered tbe opinion of the court:

This is a petition by importers for remission of additional duties under section 489 of the Tariff Act of 1922, the material part of which we quote:

If the final appraised value of any article of imported merchandise which is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the entered value, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of 1 per centum of the total final appraised value thereof…