American Import Co. v. United States

The Board of General Appraisers denied the petition of the importer filed under section 489 of the Tariff Act of 1922, for the remission of additional duties assessed by the collector of customs at the Port of Los Angeles, on account of an undervaluation upon a part of the merchandise covered by an entry of goods shipped from Germany.

The importer has appealed to this court from the judgment of the board, and contends that the evidence in the case shows satisfactorily that such undervaluation of the merchandise at a less value than that returned upon final appraisement and reappraisement, was…