Empey v. United States

Eicwall, Judge:

These two petitions, filed under authority of section 489 of the Tariff Act of 1930, pray for remission of additional duties assessed because of undervaluation of certain pictures and frames imported from Mexico. They were consolidated for trial. At the hearing at the port of San Francisco, Government counsel moved to dismiss the petitions, alleging that they were not filed by proper parties under rule 29 of the United States Customs Court rules, adopted May 29, 1936, as amended by T. D. 51378, in effect at the time of filing thereof. Under that rule petitions may be filed “by…