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Legal Opinion

Concord Electronics Corp. v. United States

United States Customs Court

Decided July 12, 1972No. A.R.D. 304; Entry Nos. 283437PublishedCited by 9 opinions

1Opinion of the Court

Rao, Judge:

This is an application for review of a decision and judgment of the trial court sustaining the appraised values. Concord Electronics Corp. v. United States, 66 Cust. Ct. 581, R.D. 11744 (1971).

Tire merchandise, covered by five entries, consists of tape recorders and parts, and other electronic components, imported from Japan during 1968. The invoices list the various articles of merchandise and give unit ex-godown prices, total ex-godown prices, and amounts for commissions,1 bank interest, and inland shipping charges. After adding the amounts for commissions, interest, and charges,…

2Cases cited23 opinions

  1. United States v. BrechnerUnited States Customs Court · 1957
  2. United States v. Supreme Merchandise Co.United States Customs Court · 1962
  3. Valley Knitting Co. v. United StatesUnited States Customs Court · 1960
  4. Haddad & Sons, Inc. v. United StatesUnited States Customs Court · 1965
  5. Haddad & Sons, Inc. v. United StatesUnited States Customs Court · 1966

18 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Mitsubishi International Corp. v. United StatesUnited States Customs Court · 1977
  2. Bowl-O-Beauty Co. v. United StatesUnited States Customs Court · 1975
  3. C.B.S. Imports Corp. v. United StatesUnited States Customs Court · 1978
  4. Kurt Orban Co. v. United StatesUnited States Customs Court · 1977
  5. Westheimer v. United StatesUnited States Customs Court · 1972

4 more not listed; retrieve them via the Exa API.

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