Pacific Customs Brokerage Co. v. United States

Johnson, Judge:

This is a rehearing of a proceeding for the remission of additional duties assessed in connection with an importation of railway vans or cabooses sent to Canada for repairs or alterations and thereafter returned to the United States. Regular duty was assessed upon the value of the repairs or alterations only, pursuant to paragraph 1615 (g) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, but additional duties were also assessed under section 489 of said tariff act, which, at the time of these importations, provided for the assessment of such duty…