A. Bram, Inc. v. United States

Johnson, Judge:

This is a petition for the remission of additional duties assessed by reason of undervaluation of merchandise, brought pursuant to section 489 of the Tariff Act of 1930, as it existed prior to the amendment in the Customs Simplification Act of 1953.

The merchandise involved herein consists of imitation precious stones, cut and faceted, manufactured in France and imported on or about January 11, 1952. It was entered at the invoice values and was appraised at higher values.

At the trial, Abraham Bram, president of A. Bram, Inc., the petitioner, testified that he purchased this…