United States Customs Court October 7, 1948, No. 52606; protest 132459-K (San Francisco) (Arthur J. Fritz & Co. v. United States)

*218Opinion by

Ekwall, J.

It appeared that the goods were subject to the British purchase tax and on entry a duress certificate was filed in which the importer certified that it had entered the merchandise at a value higher than that defined in the tariff act because of advances by the appraiser in similar cases then pending on appeal for reappraisement.