Walton v. United States

BaRbeR, Judge,

delivered the opinioa of the court:

This is an appeal by importer from the judgment of the Board of General Appraisers (now the United States Customs Court) denying a petition for remission of additional duties brought under section 489 of the Tariff Act of 1922.

It is unnecessary to quote the entire section, but sufficient to say that it provides that the petition shall not be granted unless the petitioner supports the same by—

satisfactory evidence * ' * * that the entry of the merchandise at a less value than that returned upon final appraisement was without any intention to *101defr…