Brauner v. United States

Richardson, Judge:

This is a petition for the remission of additional duties assessed by reason of undervaluation of merchandise, *65pursuant to section 1489 of title 19 of the United States Code, as it existed prior to amendment by the Customs Simplification Act of 1953.

A shipment of toy clarinets from Germany on October 17, 1952, entered at the port of New York, November 3, 1952, bearing entry No. 771086, is involved in this petition. Mr. Joseph Flink, the then partner (and agent) of Leonard Brauner, purchased and shipped the clarinets in Brauner’s name, informing Brauner of the transaction.…