B-1 Beverage Co. v. United States

Ford, Judge:

This petition was filed under the provisions of section 489 of the Tariff Act of 1930, seeking remission of additional duties assessed by reason of undervaluation on entry of certain imported merchandise at the port of St. Louis, Mo.

The merchandise consisted of sugar candy purchased in and exported from Cuba. It was entered at $10.14 per 100 pounds and was appraised at $18 per 100 pounds. The entry was made by a customs brokerage firm, the owner of such firm testifying for the petitioner herein at the trial. He testified that he made the entry at $10.14 because the invoice sent…