American Finance & Commerce Co. v. United States

This is an appeal by the importer from a judgment of the United States Customs Court denying appellant’s petition for remission of additional duties, filed under section 489 of the Tariff Act of 1922.

It appears that 500 cases of canned crab meat were shipped from Yokohama, Japan, on January 20, 1927, upon a cable order given by appellant in the regular course of business and accepted by the Japanese seller on January 14, 1927. The merchandise arrived at San Francisco on February 9, 1927, and was entered by appellant at its invoice value, viz, 250 cases at $19.50 per case, and 250 cases at $19…