Ideal Container Co. v. United States

Cole, Judge:

The provisions of section 489 of the Tariff Act of 1930 (19 U. S. C. § 1489) are invoked herein to obtain the remission of additional duties that accrued by reason of the final appraised value exceeding the entered value of paperboard exported from Finland and entered at the port of New York.

When the case was called, counsel for petitioner outlined the circumstances, including reappraisement litigation, resulting in an advance in the appraised value over the importer’s entered value. Counsel’s review of the procedure may be summarized as follows: Original entry was made at the…