Wedemeyer v. United States

Johnson, Judge:

These are petitions for remission of additional duties filed under authority of section 489 of the Tariff Act of 1930 (19 U. S. C. § 1489), The merchandise was entered at a value lower than that found upon final appraisement. In fact, the advances were so much higher than the entered value that the appraised value exceeded the value declared on entry by more than 100 per centum, which, under the statute, is presumptive evidence of fraud.

At the trial, it was disclosed that the merchandise at issue consisted of certain silver-plated brass cigarette lighters imported from Mexico.…