Linen Thread Co. v. United States

This is an appeal from the judgment of the Board of General Appraisers denying appellant’s petition for remission of additional duties.

The jurisdiction of the board to grant relief in such cases is contained in section 489 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Sec. 489. Additional duties. — If the final appraised value of any article of imported merchandise which is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the entered value, there shall be levied, collected, and paid, in…