May Co. v. United States

Certain merchandise was shipped from Germany on April 26, 1921. It arrived in Baltimore on May 23, 1921; was entered for immediate transportation in bond to Cleveland, Ohio. It was there entered for consumption and delivery from customs custody on June 1, 1921. The emergency tariff act was passed on May 27, 1921; the merchandise was entered at the home consumption value, which was the market value as defined by the act of 1913. The goods were appraised at their export value under the provisions of sections 301, 302, and 303 of the emergency tariff act of May 27, 1921. On re-appraisement the…