BIGGS, Circuit Judge.
These appeals may be considered in one opinion since they present substantially similar facts and may be disposed of by the application of the same principles of law. The complaints in both cases are founded upon Section 619 of the Tariff Act of 1930, Act of June 17, 1930, c. 497, Title IV, Section 619, 46 Stat. 758, 19 U. S.C.A. § 1619,
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