London Gramophone Corp. v. United States

Johnson, Judge:

This is a petition filed pursuant to section 489 of the Tariff Act of 1930 for the remission of additional duties which accrued by reason of the fact that the final appraised value of the merchandise exceeded the entered value. The merchandise consisted of long-playing phonograph records imported from England on or about August 4, 1950.

At the trial, petitioner called Vincent Malledt, comptroller and treasurer of London Records, Inc., formerly known as The London Gramophone Corp. (the petitioner herein), and Hadley S. King, an attorney associated with the firm of Barnes,…