McBeth v. United States

Rao, Judge:

This is a petition for the remission of additional duties assessed against certain imported merchandise pursuant to the provisions of section 489 *438of the Tariff Act of 1930, as effective prior to the repeal of the first and second paragraphs thereof by the Customs Simplification Act of 1953. Insofar as here pertinent, said section 489 provides as follows:

SEC. 489. ADDITIONAL DUTIES.

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…