Legal Opinion

Japan Import Co. v. United States

United States Customs Court

Decided August 11, 1939No. 4627; Entry No. 8478/A-B-CPublished

1Opinion of the Court

Tilson, Judge:

This is an application for review of the decision and judgment of the trial court in which it found “that the basis of value and the appraisements made by the appraiser both under the Antidumping Act of 1921 and the Tariff Act of 1930 are as found by the appraiser.”

The merchandise consists of a total of 540 packages of rubber-soled canvas shoes imported from Japan. Of the said 540 packages only 13 were designated for examination and examined for the purpose of appraisement. Clearly this is not a compliance with section 499, Tariff Act of 1930, but the defendant attempts to…

2Cases cited1 opinion

  1. Wooden v. Western New York & P. R. Co.Superior Court of Buffalo · 1892

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