D. Lisner & 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 which accrued by reason of undervaluation of strings of pearl beads imported from .Spain in 1937 and 1938. The merchandise was entered at the invoice prices, which were claimed to represent the export value. It was appraised at higher values, based upon foreign value. Appeals were taken for reappraisement in these and other entries, and it was held *117that foreign value was the proper basis of valuation and that the appraised values represented such value. Heller, Deltah…