H. B. Thomas & Co. v. United States

Cline, Judge:

This is an appeal for a reappraisement of wearing ¿apparel filed by the importer, reading as follows:

*377Pursuant to the provisions of section 501 of the Tariff Act of June 1930, we hereby appeal from the appraisement by the United States appraiser to a reap-praisement by a Justice of the United States Customs Court, upon certain rayon imported by us in the S. S. Norway Maru, entered 4/27/36, Entry No. 11597, Collector’s Appeal No. 7471.

In making the entry the importer added, under so-called duress, 76.62 yen to the invoice values to meet advances made by the appraiser on other…