Legal Opinion

Japan Import Co. v. United States

United States Customs Court

Decided February 14, 1939No. 4519; Entry No. 8478/A-B-CPublished

1Opinion of the Court

McClelland, Presiding Judge:

This is an appeal to reappraisement taken against findings of value made by the United States appraiser at the port of San Francisco under the provisions of the Antidumping-Act of 1921 and the Tariff Act of 1930 on rubber-soled canvas shoes imported from Japan.

' When the case was called for trial counsel for the plaintiff moved for an order declaring the appraisement null and void and setting the same aside—

on the ground that the Collector failed to designate, and the examiner failed to examine, at least one out of every ten packages, as required by the provisions…

2Cases cited2 opinions

  1. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1926
  2. Wooden v. Western New York & P. R. Co.Superior Court of Buffalo · 1892

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