W. X. Huber Co. v. United States

Ford, Judge:

The petition listed above was filed by petitioner under the provisions of section 489 of the Tariff Act of 1930 and prays for the remission of additional duties incurred by reason of undervaluation on entry of certain imported merchandise.

It developed at the tria! of this petition that the actual importer of the involved merchandise, Donald A. Holm, Inc., was no longer in existence, and that Donald A. Holm, the owner of Donald A. Holm, Inc., had died before the date of the trial. It also developed that the assistant collector of customs and the appraiser of merchandise, both of…