United States v. Balfour, Guthrie & Co.

This is an appeal from a judgment of the United States Customs Court, Second Division, rendered pursuant to its decision, Abstract 55709, 27 Cust. Ct. 266, granting appellee’s petition for remission of additional duties assessed by the Collector of Customs at the port of Philadelphia, Pennsylvania, for underevaluation, under the provisions of section 489 of the Tariff Act of 1930, 19 U. S. C. § 1489, 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…