Legal Opinion

Fujii Junichi Shoten, Ltd. v. United States

United States Customs Court

Decided March 22, 1949No. 7690; Entry Nos. 3510; 600PublishedCited by 1 opinion

1Opinion of the Court

Mollison, Judge:

The applications, listed in schedule “A”, hereto attached and made a part hereof, for review of the decision of the trial court in reappraisement, involve the value of two shipments of a seasoning salt, known as “ajinomoto,” exported from Japan on May 18 and August 16, 1940, respectively, and imported at Honolulu, T. H. The merchandise in issue was packed in tins denominated on the invoices as “Small,” “Medium,” “Large,” and “Giant” tins, and was appraised on the basis of United States value, which is defined in section 402 (e) of the Tariff Act of 1930, as amended by the…

2Cases cited2 opinions

  1. Carey & Skinner, Inc. v. United StatesUnited States Customs Court · 1944
  2. United States v. PerryUnited States Customs Court · 1944

3Cited by1 opinion

  1. Midwood Industries, Inc. v. United StatesUnited States Customs Court · 1967

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