T. D. Downing & Co. v. United States

The case at bar involves the reappraisement of two shipments of Pine Brand cotton crépe, imported from Japan, the first importation being made on October 10, 1922, and the second on November 7, 1924. The first shipment was appraised by the local appraiser at "Yen per piece 9.25 plus 7% Japanese home consumption tax. Add cases, packing, etc.” The second importation was entered by a duress entry under section 489 of the Tariff Act of 1922, and was appraised by the local appraiser at "Yen per piece 10.20. Add 46 sen per piece (tax). Add packing.”

The importer appealed to reappraisement by a…