United States v. Japan Import Co.

Dallinger, Judge:

This is an application for a review of the decision and judgment of Sullivan, Judge, rendered September 19, 1938, and reported as Reap. Dec. 4389.

The involved merchandise consists of rubber-soled shoes imported from Japan during the months of May, June, and July, 1934. Entry was made on the basis of the export value, which was advanced by the appraiser over 100 per centum. That official based his appraisement on the American selling price, as defined in section 402 (g) of the Tariff Act of 1930, and his action was predicated on a Presidential proclamation dated February 1,…