Leading Forwarders, Inc. v. United States

Ford, Judge:

The six appeals listed in schedule “A,” hereto attached and made a part hereof, involve the question of the proper dutiable value of certain woven silk piece goods imported from Japan during the years 1950 and 1951. In reality this is a retrial of the issue decided in S. Shamash & Sons, Inc. v. United States, Reap. Dec. 8208, modified in United States v. S. Shamash & Sons, Inc., A. R. D. 41.

For a clearer understanding of the conditions that existed in Japan following the cessation of hostilities between the United States and Japan, I quote the following from the Shamash case,…