Balfour v. United States

4,544 boxes of “Lydbrook” open-hearth tin plates, imported at San Francisco and invoiced at 42 shillings 9 pence per box f. o. b. Swansea, were entered for duty by the importer at 38 shillings 8 pence per box in accordance with the shipper’s certificate accompanying the invoice. 7,182 boxes of “Arto” plates, also imported at San Francisco, were entered as invoiced at 42 shillings '3 pence per box.

The goods were not advanced by the appraiser and were appraised by him at the entered value. (See art. 582, Customs Regulations, 1915.) The collector, however, finding from the weigher’s return that…