12 Ct. Cust. 253 | C.C.P.A. | 1924
delivered the opinion of the court:
Filter paper imported at the port of New York in May, June, July, and August, 1919, was entered at the customhouse at an increase of 180 per cent over the invoice unit prices to meet advances of the appraiser on previous entries of similar merchandise which had been entered at invoice prices plus 80 per cent and advanced by the appraiser 100 per cent to make market value. From that appraisement an appeal was taken and the previous importations were finally reappraised at the unit invoice values plus 100 per cent. After that final appraisement of previous importations was made the
The Board of General Appraisers overruled the protest and the importer appealed.
The importer contends, first, that the decision of the Secretary of the Treasury was not supported by the facts and was erroneous and arbitrary; second, that under the provisions of section 489, Part III, Title 4, of'the act of September 21, 1922, it was the duty of the collector to liquidate the entry in accordance with the final appraisement and not on the basis of the entered value.
The importer certified to the Secretary of the Treasury that the importations here involved were entered at a value higher than the foreign-market value and that the goods were so entered to meet advances by the appraiser in similar cases then pending on appeal for reappraisement. The importer’s contention, that the addition of 180 per cent to the invoice value made a higher value than the foreign-market value, was fully sustained by the final appraisement of previous importations which added only 100 per cent to the invoice price?. The importer apparently acted in good faith and complied with that part of paragraph I which reads as follows:
Par. I. * * * The duty shall not, however, be assessed in any case upon an amount less than the entered value, unless by direction of the Secretary of the Treasury in cases in which the importer certifies at the time of entry that the entered value is higher than the foreign market value and that the goods are so entered in order to meet advances by the appraiser in similar cases then pending on appeal for reappraisement, and the importer’s contention shall subsequently be sustained by a final decision on reappraisement, and it shall appear that the action of the importer on entry was taken in good faith, after due diligence and inquiry on his part, and the Secretary of the Treasury shall accompany his directions with a statement of his conclusions and his reasons therefor.
Unless the Secretary of the Treasury had evidence of bad faith not disclosed by the record, he should have directed the assessment of the goods at less than their entered value, and in refusing to so direct the collector he ignored, in our opinion, both the spirit and the letter
The judgment of the Board of General Appraisers is affirmed.