Walter v. United States

Mollison, Judge:

This is an appeal for reappraisement of the values of certain bamboo shade material, exported from Japan on or about June 1, 1952. The merchandise was entered under so-called duress under section 503 (b) of the Tariff Act of 1930, as then in force and effect (the section was subsequently amended by the Customs Simplification Act of 1953, 67 Stat. 518), at the invoiced *635unit prices, which included all costs and charges incident to placing the merchandise free on hoard the exporting vessel at Kobe, Japan, and was so appraised. As will be developed later, the importer claims that…