Koeller-Struss Co. v. United States

JohnsoN, Judge:

This case is before us on a petition seeking relief from payment of additional duties assessed by reason of undervaluation of sugar candy imported from Cuba in 1946. Said' duties were levied and this petition was filed under section 489 of the Tariff Act of 1930, which, prior to its modification by the Customs Simplification Act of 1953, read:

If the final appraised value of any article of imported merchandise which is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the entered value, there shall be…