Mutual Supply Co. v. United States

Mollison, Judge:

The plaintiff herein on or about September 21 1939, imported from Japan into the port of San Francisco certain canned clams. Appraisement thereof was made on the basis of American selling price, as provided in section 402 (g) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (g)), by virtue of the proclamation of the President under the provisions of section 336 of the said tariff act (19 U. S. C. 1940 ed. § 1336), which proclamation was issued May 1, 1934, and which is reported in T. D. 47031, 65 Treas. Dec. 736.

Section 336 of the Tariff Act of 1930, which is captioned…