Balfour, Guthrie & Co. v. United States

Lawbence, Judge:

Petitioner herein seeks the remission of additional duties assessed pursuant to the provisions of section 489 of'the Tariff Act of 1930 (19 U. S. O. § 1489) on certain boiled cottonseed soap stock imported from Argentina which was entered at a less value than that found by the appraiser oh final appraisement.

The record before us includes the testimony of two witnesses on behalf of the petitioner and that of one witness for the respondent.

Henry G. Perry, assistant vice president in charge of oils, fats, and kindred lines of Balfour, Guthrie & Co., Ltd., was the first witness to…