Wilson v. United States

Cole, Judge:

The provisions of section 489 of the Tariff Act of 1930 (19 U. S. C. § 1489) are invoked in this case to obtain the remission of additional duties accruing by reason of the final appraised value exceeding the entered value of sisal twine imported from Mexico and entered at the port of Jacksonville, Fla.

Determination of the dutiable value of the shipment in question was the subject of reappraisement proceedings, J. G. McGiffin, Jr. v. United States, 19 Cust. Ct. 230, Reap. Dec. 7353, wherein the higher value found by the appraiser was held to be the export value, section 402 (d) of…