Stone & Downer Co. v. United States

This is an appeal from a judgment of the United States Customs Court denying the petition of appellant for the remission of additional duties under section 489 of the Tariff Act of 1922.

The importation, cotton cloth, was invoiced at two prices, the home-market price and the export price. The home-market price of six items on the invoice was higher than the export price, which is shown by the following pertinent extracts from the consular invoice:

The testimony before the court below showed the goods were paid for at the export price. The entry was made by E. S. Stockwell, jr., who was…