Orlikoff v. United States

Wilson, Judge:

This is a petition for the remission of additional duties, filed pursuant to section 489 of the Tariff Act of 1930, which duties accrued by reason of the undervaluation on entry of certain huaraches imported from Tijuana, Mexico, in February 1943.

Entry 301-C was made on February 18, 1943, based on an invoice unit value of 3.85 pesos per pair. Entry 303-C was made on February 19, 1943, based on invoice unit values of 3.95 pesos and 4 pesos per pair. Both entries were appraised on February 29,1944, at 4.25 pesos per pair, plus packing and stamp tax.

The question for determination…