North American Mercantile Co. v. United States

Mollison, Judge:

These are appeals for reappraisement from values found by tbe appraiser of merchandise at the port of San Francisco on certain canned clams exported from Japan during the years 1935, 1936, 1937, and 1938. The appraiser’s returns of value were based upon the American selling price formula found in section 402 (g) of the Tariff Act of '1930 prior to amendment by the Customs Administrative Act of 1938 (52 Stat. 1077), which is set forth in full in the margin,1 pursuant to the proclamation of the President of the United States dated May 1, 1934, and reported in T. D. 47031.

Prelimin…