Dan Brechner & Co. v. United States

Wilson, Judge:

These are appeals for reappraisement of the value of certain merchandise, consisting of numerous items, including mirrors, chinaware figures, ornaments, mechanical toys, rubber balls, and various toys. The items in question were exported from Japan between May 30, 1948, and August 24, 1948. The record discloses *652that the merchandise in question was sold on an f. o. b. Japanese seaport basis during the period when the Japanese Board of Trade, also known as Boeki Cho, and SOAP, the latter being the Supreme Commander of Allied Powers, was in control of all shipments for export from…