United States v. Frank F. Smith & Co.

The appellee imported several shipments of fish at the subport of Gloucester, Mass., under the Tariff Act of 1930. Not having the invoices at the time of entry, the importer gave the customary bond, required by section 484 of said tariff act, that he would produce said invoices within six months from the time of importation.

The relevant portions of said section 484 are as follows:

Sec. 484 (b). Production of Certified Invoice. — No merchandise shall be admitted to entry under the provisions of this section without the production of a certified invoice therefor, except that entry may be…