Consmiller v. United States

Barber, Judge,

delivered tbe opinion of tbe court:

Paragraph I of Section III of tbe act of 1913 among other things provides in substance that tbe owner, etc., of imported merchandise at the time be makes entry thereof, but not after either tbe invoice or tbe merchandise has come under tbe observation of tbe appraiser, may make sucb additions in tbe entry to or deductions from tbe cost or value given in tbe invoice as in bis opinion may raise or lower tbe same to tbe actual market value or wholesale price of the merchandise at tbe time of exportation to tbe United States; tbat additional duties…