Mitsubishi Shoji Kaisha (Ltd.) v. United States

Appellant has appealed to this court from a judgment of the United States Customs Court denying its petition for remission of additional duties assessed under the provisions of section 489 of the Tariff Act of 1922 on an importation of crab meat entered at the port of Seattle, Wash.

The opinion of the trial court, T. D. 44350, contains a comprehensive and lucid statement of the facts.

Briefly, it may be said that the shipment was a consignment from Mitsubishi Shoji Kaisha (Ltd.) of Tokio, Japan, to itself, or one of its branches, in New York. The company has also a branch at Seattle, Wash.,…