Brechner v. United States

Wilson, Judge:

These are appeals for reappraisement of the value of certain merchandise of various kinds exported from Japan between November 14, 1948, and September 12, 1950. All of the merchandise was entered under so-called duress under the provisions of section 503 (b) of the Tariff Act of 1930, as in force and effect at the time of importation. In two cases, reappraisements 180521-A and 184162-A, the exportations were made by the Japanese Board of Trade, sometimes referred to as Boeki Cho. In all the other cases, the invoices show that the seller was one of the following: Matsuzaki & Co., *608…