Hoyt v. United States

Rao, Judge:

This is an application for review of a decision and judgment affirming the appraised value of an importation of canned clams from Japan. (36 Oust. Ct. 580, Reap. Dec. 8587.) Both the entered value of $12.75 per case of 4 dozen 10-ounce tins, less discount of IK per centum, and the appraised value of $5 per dozen tins, packed, less IK per centum, were predicated upon the basis of American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938.

*742It is conceded that American selling price…