Gehrig, Hoban & Co. v. United States

RichaRdson, Judge:

Petitioner has filed a petition to obtain a remission of additional duties paid upon an importation of wool knit outerwear, exported from Austria and entered at New York on February 6, 1951. It is claimed that, in undervaluing the involved merchandise, petitioner did not intend to defraud the revenue of the United States, or to conceal or misrepresent the facts of the case, or to deceive the appraiser as to the value of the merchandise.

In support of the allegations of the petition, petitioner offered the testimony of two witnesses, namely, Alfred Bass, former traffic manager…