International Expediters, Inc. v. United States

Johnson, Judge:

This is a petition, filed under section 489 of the Tariff Act of 1930, for the remission of additional duties assessed on account of the undervaluation of certain merchandise, consisting of footwear, imported from Mexico and entered in April 1942 and in March or April 1943.

The merchandise was entered on the basis of export value of such merchandise and was appraised on the basis of the foreign value of similar merchandise. An appeal was taken for reappraisement, but it was held that the evidence presented was insufficient to overcome the presumption of correctness attaching to…