Peabody v. United States

This is an appeal from the judgment of the Board of General Appraisers, dismissing the petition of the appellants for remission of additional duties filed under section 489 of the tariff act of 1922, and involves the construction of section 501, and section 489, and the rules adopted and promulgated by the Board of General Appraisers in pursuance to the provisions thereof.

Section 489 of the tariff act of 1922, in so far as the same is pertinent to the issues in this case, reads as folio-ws:.Sec. 489. * * * Such additional duties shall not be construed to be penal and shall not be remitted nor…