United States v. Iwai & Co.

This is an appeal from the judgment of the United States Customs Court in reappraisements Nos. 11274-A, 11448-A, 11535-A, and 11729-A. The imported merchandise consists of silk piece goods exported from Japan. It was entered at its export values. It was *543appraised at higher values, which, it is claimed by the Government, were its foreign values.

Importers appealed to reappraisement.

The sole question presented to the courts below was: Did the merchandise have foreign values on the dates of exportation, and, if so, were those values higher than the export values?

On the trial before the associate…