Mutual Supply Co. v. United States

Keefe, Judge:

This is an appeal for a reappraisement of certain rubber-soled canvas-top shoes, exported from Japan on May 14, 1940. The shoes in sizes of 4, 4)4, and 5 were invoiced at yen 13.92 per dozen pairs, packed; in sizes of 5 and 6 at yen 14.28 per dozen pairs, packed; and in size 7 at yen 14.40 per dozen pairs, packed. The shoes were entered under duress to meet advances of the appraiser in similar cases at American selling price values of $1.22 per pair, less 3 per centum for sizes up to and including size 5, and at $1.32 per pair, less 3 per centum for the larger sizes, including…