Livingston & Co. v. United States

Rao, Judge:

This is a petition for the remission of additional duties assessed for undervaluation upon entry of an importation of silver-plated lighters from Mexico. The merchandise in question was entered at a value of 3 Mexican pesos per lighter, plus containers and packing, and a tax of 3.3 per centum, and was appraised at 6% Mexican pesos per lighter, plus 3.3 per centum tax, plus case and packing. Upon appeal for reappraisement, the value returned by the appraiser was sustained. Livingston & Co. v. United States, 32 Cust. Ct. 601, Reap. Dec. 8296.

Section 489 of the Tariff Act of 1930,…