National Carloading Corp. v. United States

Mollison, Judge:

These are appeals for reappraisement (which were consolidated for trial together) of the value of certain plywood imported from Japan during the latter half of the year 1956. The particular type of plywood' involved is known as rotary latían V-grooved plywood, 48 by 96 inches in size and one-fourth of an inch in thickness. The plywood under appraisement was purchased in Japan by Pacific Wood Products Co., the importer and ultimate consignee of the involved shipments (hereinafter referred to as “Pacific”), from the manufacturer, Nakamura Plywood Co. of Nagoya, Japan…