Kachurin Drug Co. v. United States

Appellant has here appealed from the judgment of the United States Customs Court, Third Division, denying its petitions for a finding that its entries of certain imported merchandise at values less than those returned upon final appraisement were made without any intention to defraud the revenues of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The entries, made under the Tariff Act of 1930, consisted of two shipments of “Strip Agar Agar” which were shipped from Japan by Mitsui Bussan Kaisha, Ltd., of Kobe.