Steeb & Co. v. United States

This is an appeal from a judgment of the United States Customs Court denying appellant’s petition for remission of additional duties assessed pursuant to the provisions of section 489 of the Tariff Act of 1922. The pertinent part of section 489 provides as follows:

Sec. 489. Additional duties. — 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 levied, collected, and paid, in addition to the duties imposed by law…