Finsilver v. United States

Appellants have appealed to this court from a decision of the Board of United States General Appraisers, denying their petition for remission of additional duties. The petition is filed under section 489 of the Tariff Act of 1922, pertinent portions of such section relating to additional duties being as follows:

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,…