Jensen v. United States

Cline, Judge:

This is a petition for the remission of additional duties accruing under section 489 of the Tariff Act of 1930 due.to the undervaluation of merchandise.

The merchandise consisted of mild cured salmon imported from Canada. Entry No. 736-A was entered under an amended entry at .386 Canadian dollars per pound and appraised at .4149 Canadian dollars per pound. Entry No. 763-A was entered under an amended entry at .3856 Canadian dollars per pound and appraised at .4054 Canadian dollars per pound.

At the trial, Norman G. Jensen, the petitioner herein, testified that he was a customs…