A. N. Deringer, Inc. v. United States

DoNLON, Judge:

The issue here, succinctly stated, is whether additional duties, under section 304(c), Tariff Act of 1930, as amended, on imported sewing machine attachments not marked to show that Japan was the country of origin, are to be remitted. Plaintiff contends it is not liable for marking duties because the collector failed to give plaintiff a notice, customs Form 4647, to surrender the merchandise.

The merchandise was entered as American goods returned and was released prior to entry. Sometime later it was established that the merchandise actually was of Japanese origin.

Plaintiff’s…