Jacksonville Paper Co. v. United States

Kincheloe, Judge:

These seven appeals for reappraisement were consolidated for trial and cover importations of kraft sulphate wrapping paper exported from Finland between August 16, 1938, and July 20, 1939. The merchandise was appraised on the basis of the home or foreign market value, which was higher than the invoice values, and the importer upon entry made advances to the invoice values to meet advances of the appraiser in similar cases pending on appeal at the port of Jacksonville. In other words, the entries herein are duress entries. It is the contention of the importer, however, that…