Brechner v. United States

MollisoN, Judge:

These are appeals for reappraisement of the values of certain merchandise of various kinds exported from Japan in 1950. All of the merchandise was entered under so-called duress under the provisions of section 503 (b) of the Tariff Act of 1930, as in force and effect at the time of importation.1 Each of the invoices involved shows a “first cost” price for the merchandise, alleged to represent the price paid to the manufacturer for the merchandise, and certain costs, charges, and expenses, including some or all of the following: Export packing, inland freight from the factories…