United States v. Pacific Customs Brokerage Co.

Jackson, Judge,

delivered tbe opinion of the court;

The Government has appealed from a judgment of the United States Customs Court, Second Division, pursuant to its decision, Abstract 56348, granting a petition of appellee for the remission of additional duties under the provisions of section 489 of the Tariff Act of 1930 levied by reason of undervaluation on entry of an importation from Canada of live chinchillas.

The appellee is a company of customs brokers and was the nominal consignee. The member acting for the firm at no time had any business relations with the ultimate consignee, a…