Marine Products Co. v. United States

Johnson, Judge:

This petition arising at the port of San Diego, brought under authority of the provisions of section 489 of the Tariff Act of 1930 (19 U. S. C. § 1489), involves the additional duties assessed by the collector because of undervaluation upon entry of certain canned?- tuna fish imported from Mexico.

At the trial, it was disclosed that Lucian K. Small was the president of the petitioner. He testified that on behalf of the petitioner, he had entered into a contract with Cía. de Productores Marinos, S. de R. L., the Mexican producer, to supply all of the tuna packed by said firm at…