American Import Co. v. United States

Tilson, Judge:

The question involved in these two appeals is whether or not an item of inland freight, added under duress by the importer, constitutes a part of the dutiable value of the merchandise. The answer to this question depends in turn upon whether or not Moji, Japan, is one of the principal markets in Japan for such or similar merchandise. The appraiser found that Kobe, Japan, was the only principal market for such or similar merchandise in Japan, or at least that Kobe was a principal market and Moji was not. There *557is no serious contention by anyone that Kobe is not one of the…