United States v. Iwai & Co.

This is an appeal from the judgment of the United States Customs Court in reappraisements Nos. 11274-A, 11448-A, 11535-A, and 11729-A.

The entered values of imported Japanese silks were advanced upon appraisement.

It is claimed by the Government that the appraised values correctly represent the foreign values of the merchandise. Upon appeal to reappraisement the appraised values were affirmed. Thereupon, the importers filed an application for a review of the judgment of the associate justice, in pursuance of the provisions of section 501 of the Tariff Act of 1922, the pertinent part of which…