Cummings v. United States

Wilson, Judge:

This is a petition for remission of additional duties, pursuant to section 489 of the Tariff Act of 1930, which duties accrued by reason of the undervaluation on entry of certain aluminum household articles imported from Germany and entered at Mayaguez, P. R.

The merchandise was entered oh November 5, 1952, in United States dollars and was appraised on March 31, 1953, on the basis of the commercial invoice in deutsehemarks, at invoice unit values, less 33H percent discount, plus 80 deutsche-marks for packing. Appraisement at the higher value than that made on entry resulted in…