United States v. Leading Forwarders, Inc.

Johnson, Judge:

This is an application for review of a decision and judgment of the trial court (Ford, J.), decided September 7, 1957, involving the proper dutiable value of woven silk piece goods imported from Japan during the years 1950 and 1951. Leading Forwarders, Inc., et al. v. United States, 39 Cust. Ct. 639, Reap. Dec. 8985.

The merchandise consists of so-called Kodan silks and was appraised at the unit invoice values, which ranged from 37K cents per yard to 55 cents per yard. The importers claim higher dutiable values, ranging from 70 cents per yard to 97 cents per yard. This position…