Legal Opinion
United States v. Vicki Enterprises, Inc.
United States Customs Court
Decided June 16, 1972No. A.R.D. 302PublishedCited by 6 opinions
1Opinion of the Court
Newman, Judge:
The United States, defendant below, seeks review of a decision and judgment of Maletz, J. in 26 of 41 consolidated appeals for reappraisement (67 Cust. Ct. 480, P.D. 11750 (1971)) holding that the invoiced unit ex-factory prices, exclusive of the invoiced amounts for buying commissions and inland charges (transportation, storage, insurance, petties, etc.), represented the correct export values for certain field glasses (in cases) imported from Japan during the years 1965 to 1968.
The field glasses were manufactured by Carton Optical Industries, Ltd. of Tokyo, Japan (Carton),1…
2Cases cited4 opinions
- United States v. LyonsCourt of Customs and Patent Appeals · 1926
- Hub Floral Manufacturing Co. v. United StatesUnited States Customs Court · 1969
- Karl Schroff & Associates, Inc. v. United StatesUnited States Customs Court · 1971
- Vicki Enterprises, Inc. v. United StatesUnited States Customs Court · 1971
3Cited by6 opinions
- Lmi--La Metalli Industriale, S.P.A. v. United StatesCourt of Appeals for the Federal Circuit · 1990
- J. C. Penney Purchasing Corp. v. United StatesUnited States Customs Court · 1978
- United States v. Vicki Enterprises, Inc.Court of Customs and Patent Appeals · 1974
- LMI-La Metalli Industriale v. United StatesCourt of Appeals for the Federal Circuit · 1990
- Westheimer v. United StatesUnited States Customs Court · 1972
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