Allen v. United States

Johnson, Judge:

This is a petition, filed under section 489 of the Tariff Act of 1930, for the remission of additional duties assessed because of the undervaluation of three shipments of grated coconut in sirup, exported from Cuba and entered at the port of West Palm Beach. The merchandise was packed in' cases of forty-eight #1 13-ounce cans (referred to as 48/1’s or 48/13’s) and in cases of six #10 cans (referred to as 6/10’s). It was entered and appraised as follows:

Entry No. Date exported Size Entered value (per case) Appraised value (per case)

190 10/5/45 48/1’s $7. 90 $8. 40

6/10’s 7.50 8.…