Corrigan v. United States

Johnson, Judge:

These petitions for the remission of additional duties assessed under authority of section 489 of the Tariff Act of 1930, 19 U. S. C. § 1489, involve two shipments of bobby pins imported from Mexico, which were advanced in value by the appraiser, and pertain to the assessment of additional duties for undervaluation. The petitioner prays that the additional duties be refunded.

The merchandise in question was entered by the petitioner as the importer of record and he testified in his own behalf substantially as follows: The circumstances under which the merchandise was entered…