prov:value
| - By the act of June 10, 1890 (chapter 407), known as the 'Customs Administrative Act,' it is provided that 'if any owner, importer, consignee, agent, or other person shall make or attempt to make any entry of imported merchandise by means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practi
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