American Import Co. v. United States

Cline, Judge:

Four appeals for reappráisement relating to the value of bamboo rakes imported from Japan were consolidated for trial. Three of the importations were shipped by Tsuchiya Bussan Co. of Moji, Japan, and the fourth was shipped by Inouye Bussan Co. of the same city. The invoices in reappraisements 130746-A, 130747-A, and 131055-A were consulated at Kobe in March, April, and May, 1938, while that in 139358-A was consulated at Nagasaki on October 28, 1940.

The controversy arises over the addition made by the plaintiff on entry of 4 sen per cubic foot in each case for estimated inland…