Farris v. United States

Ekwall, Judge:

Plaintiff in this case, an importer, entered a quantity of cotton and linen embroidered articles at the port of Los Angeles. At the time of entry there was attached to the entry papers a form of so-called duress certificate, which stated that it was certified that the entered value of the embroidered articles was higher than the dutiable value and that the goods were so entered in order to meet advances made by the appraiser in similar cases pending on appeal to reappraisement. The entry numbers of the alleged similar cases were set forth in said document, together with the…