Legal Opinion

Kress v. United States

United States Customs Court

Decided November 29, 1960No. Reap. Dec. 9853; Entry No. 2422, etcPublishedCited by 5 opinions

1Opinion of the Court

WilsoN, Judge:

These are appeals for reappraisement of various items of merchandise, consisting of Christmas tree lights, stem glassware, wooden noisemakers, and toy musical instruments, exported from Japan between August 1949 and August 1951.

All of the consolidated appeals herein, except reappraisements 202392-A, 209875-A, 213117-A, 222739-A, and 223140-A, have been abandoned by the plaintiffs and, accordingly, the issue in this case is directed to these five appeals.

With the exception of the merchandise covered by reappraisement 209875-A, the merchandise was invoiced and entered under duress *567…

2Cases cited1 opinion

  1. Valley Knitting Co. v. United StatesUnited States Customs Court · 1960

3Cited by5 opinions

  1. Bud Berman Sportswear, Inc. v. United StatesUnited States Customs Court · 1965
  2. H. M. Young Associates, Inc. v. United StatesUnited States Customs Court · 1968
  3. Renee Antiques, Inc. v. United StatesUnited States Customs Court · 1966
  4. Shalom v. United StatesUnited States Customs Court · 1966
  5. Castelazo & Associates v. United StatesUnited States Customs Court · 1965

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