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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Importer's Misdeclaration of Country of Origin Upheld by Tribunal</h1> Importer declared goods as US origin but shipped from Hong Kong. Custom House proposed an increase in value, but the Commissioner (Appeals) accepted the ... Valuation The importer declared goods as US origin but shipped from Hong Kong. Custom House proposed increase in value, but Commissioner (Appeals) accepted declared value based on invoices from Canada. Tribunal held importer's invoice acceptable despite wrong country of origin declaration. Appeal dismissed.

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