United States v. Swift & Co.

The appellee, Swift & Co., filed a petition for remission of additional duties under section 489 of the Tariff Act of 1922. The prayer of the petition was allowed by the United States Customs Court, and the Government has brought the matter here for review, claiming that the court below was in error in granting such remission. The facts in the case appear to be as follows:

On September 18, 1926, appellee imported at the port of Portland 33 tubs of Swiss cheese, the same having been exported from Berne, Switzerland. The consumption entry was prepared by Fred Harrison, a clerk of the appellee,…