Frank P. Dow, Inc. v. United States

Cline, Judge:

This is an action against the United States in which the plaintiff seeks to recover money claimed to have been assessed in excess of the amount due as customs duties upon importations of Japanese silk goods at the port of Seattle, Wash. Plaintiff claims that the collector of customs should have used as the basis for his liquidation the reappraised value of the merchandise rather than the entered value because, it is alleged, the goods were entered upon a so-called duress certificate filed under authority of section 489 of the Tariff Act of 1922, showing that the entered value was…