A. W. Fenton Co. v. United States

It appears from the record that the key facts in this matter are as follows: Appellant, a customs broker, was engaged by Sharwell Bros. Shoe Co. (Sharwell) and Sharyama, Inc. (Sharyama), both of Cleveland, Ohio, to arrange for customs entry and clearance of several shipments of rubber boots. Appellant filed entries in its own name as nominal consignee, for the account of the ultimate consignees Shar-well and Sharyama. Statutory notices of appraisement announcing advances in the dutiable values were addressed to and received by appellant. An affidavit of the Secretary-Treasurer of appellant…