Mutual Supply Co. v. United States

Cline, Judge:

This is an appeal for a reappraisement of rubber-soled shoes having cotton uppers, imported from Japan in June 1938. The merchandise is invoiced at 117.60 yen per 10 dozen pairs, packing included. It was entered under duress to meet advances made by the appraiser in other cases at $1.20 per pair for sizes 4, 4%, and 5 and $1,296 per pair for sizes 6 and 7. The appraiser returned the merchandise at the entered value which was considered as the American selling price of a like or similar shoe manufactured in the United States. The appraisement was made under the authority of a…