Mitsubishi Shoji Kaisha, Ltd. v. United States

Evans, Judge:

This is an appeal to reappraisement from a finding of value made by the United States appraiser of merchandise at Seattle, Washington. The merchandise involved herein is described on the invoice as “Moon Star Brand Khaki cotton labour shoes, with brown rubber soles and heels.” It was described by plaintiff’s witness Toshio Hoshide as “a rubber-soled canvas shoe * * * being khaki in the canvas upper, with a brown rubber sole and heel.” It was invoiced at 70 sen per pair. The importer made a so-called duress entry on the basis of the American selling price, to meet advances made by…