Kurz & Co. v. United States

In this case the importers entered, under the tariff act of 1913, at the port of Philadelphia 660,000 gallons of molasses, invoiced at the value of $3,300 or J4 cent per gallon. To the invoice value the importers added on entry $3,300, thereby mailing the total entered value $6,600 or 1 cent per gallon, an increase of Y% cent per gallon *528over the invoice value. Attached to the entry was a certificate which reads as follows:

Philadelphia.

I hereby certify that the entered value of the merchandise mentioned below is higher than the foreign market value and that the goods are so entered at the port…