Mutual Supply Co. v. United States

Olivee, Chief Judge:

This is an appeal from a decision of Judge Keefe sitting in reappraisement which involves the valuation of certain rubber-soled, canvas-top shoes exported from Japan on May-14, 1940, and entered at the port of Los Angeles, Calif., on June 6, 1940.

The invoice values claimed by the importer to be the export values are yen 13.92 per dozen pairs, packed, for sizes 4, and 5; yen 14.28 per dozen pairs, packed, for sizes 5 and 6; and yen 14.40 per dozen pairs, packed, for size 7. The shoes were entered because of advances by the appraiser in similar cases at American selling…