Ringling Bros. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, denying appellant’s petition for remission of *192additional duties assessed pursuant to the provisions of section 489 of the Tariff Act of 1930. The additional duties were levied by reason of the undervaluation of a certain gorilla imported by appellant from Havana, Cuba, and entered at the port of Port Everglades, Fla., on February 19,1941.

The entered value of the gorilla was $1,000, and its final appraised value was $8,750. The additional duties assessed amount to $6,562.50.

Section 489, supra, insofar as it…