Freedman & Slater, Inc. v. United States

Walker, Judge:

This is a petition filed under the provisions of section 489 of the Tariff Act of 1930 for the remission of additional duties accruing by reason of undervaluation on entry of certain cattle hides imported from Argentina.

The actual owner and importer of the hides in question was H. L. Elkan & Co., a corporation engaged in the hide and pelt business having main offices in Chicago and a branch office in New York City. The petitioner in the case at bar is a corporation engaged in the *355customs brokerage business in New York City who acted as agent for H. L. Elkan & Co. in tbe entry of…