Japan Import Co. v. United States

Sullivan, Judge:

These reappraisements relate to certain shoes having paper and cotton uppers and rubber soles, imported by the plaintiff from Japan. The invoices are dated Kobe, Japan, April 17, May 16, and June 11, 1934, respectively. According to the memo-randa of “Appraiser’s Advance to Invoice Value” attached to the invoices in each reappraisement, these shoes were advanced in value by the appraiser “over 100 per centum.”

Appraisement was made on the basis of the American selling price as provided in section 402 (g) of the Tariff Act of 1930, by virtue of the President’s proclamation under…