Pacific Customs Brokerage Co. v. United States

Johnson, Judge:

This is a petition, filed under section 489 of the Tariff Act of 1930, for the remission of additional duties assessed because of the undervaluation of certain parts of railroad cars, the property of the Canadian Pacific Railway Co., which cars had previously been exported from the United States to Canada for repairs and then returned to the United States.

Five entries are involved herein, covering six railway vans or cabooses. Said entries were made by petitioner for the account of the Canadian Pacific Railway Co. It appears from the record that, in each case, the original…