W. X. Huber Co. v. United States

Ekwall, Judge:

The collector of customs at the port of Los Angeles refused to accept a so-called duress certificate presented by the plaintiff herein in which the importer sought to amend its entered value under authority of section 503, Tariff Act of 1930. The reason for such refusal is given on said certificate and in the testimony of the deputy collector in charge of the liquidating division at the port of entry as due to the fact that the certificate was made out in Chinese yuan dollars, whereas the case cited therein as a similar case pending on reappraisement, was entered and appraised…