Mutual Supply Co. v. United States

Tilson, Judge:

The appeals listed in schedules A and B, hereto attached and made a part hereof, raise for consideration and determination the proper dutiable value of certain “baby” and “white” clams imported from Japan, which were entered at the port of San Francisco at various dates between December 10, 1934, and March 4, 1940. In each of the appeals the plaintiff filed duress entries under the provisions of section 503 (b) of the act of 1930. The merchandise was appraised on the basis of the American selling price, by virtue of a Presidential proclamation dated May 1, 1934, based upon the…