Kobe Import Co. v. United States

We are concerned here with the dutiable value of certain glass chatons exported in eleven shipments from Shanghai, China, between March and October of 1941. Appraisement was made on the basis *196of export value, section 402 (d) of the Tariff Act of 1930,1 at values higher than those at which the' importer entered the merchandise.

In proceedings before a single judge of the United States Customs Court, sitting in reappraisement, the importer contended that export value was represented by the unit prices appearing on the consular invoices. The single judge held that the evidence on behalf of the…