Du Pouey v. United States

Ford, Judge:

This is a petition filed under the provisions of section 489 of the Tariff Act of 1930 for the remission of additional duties assessed by reason of undervaluation on entry of certain hard candy, imported from Cuba ,at the port of New Orleans.

The facts as to the particular entry involved, as developed in the record and papers, are as follows:

The petitioner in the case at bar, M. M. Du Pouey, is a customhouse broker. In making entry, petitioner obtained the consular invoice, indicating Knickerbocker Food Products Oo. as the purchaser and setting forth the price of $12.50 per hundred…