Hutchinson v. United States

Wilson, Judge:

This is a petition for the remission of additional duties filed pursuant to section 489 of the Tariff Act of 1930, which duties accrued by reason of the undervaluation on entry of certain miscellaneous merchandise, including jewelry, earthenware, and clay figures, imported from Tijuana, Mexico, on April 1, 1946.

Entry of the merchandise was made by the petitioner herein, a customhouse broker, as nominal consignee for the account of one Juan Acosta, as ultimate consignee, at San Ysidro, Calif., on April 3, 1946, at certain stated prices covering the various items under…