Legal Opinion
Akins v. United States
Court of Customs and Patent Appeals
Decided March 31, 1977No. C.A.D 1185; No. 76-12PublishedCited by 11 opinions
1Opinion of the Court
Baldwin. Judge.
This is an appeal by the importer (Akins) from a judgment of the Customs Court, 76 Cust. Ct. 15, C.D. 4629, 407 F. Supp. 748 (1976), denying his motion for summary judgment and granting the appellee’s cross-motion for summary judgment. We affirm.
On July 16, 1974, the appellant, carrying a pair of hiking boots which he had purchased in Canada, entered the United States at the Calais, Maine border station. A customs official assessed a duty of $1.20 on appellant’s boots, pursuant to item 700.45, Tariff Schedules of the United States (TSUS).1 As a Penobscot Indian, Akins claimed…
2Cases cited10 opinions
- Hunt v. Rousmanier's AdministratorsSupreme Court of the United States · 1823
- Foster v. NeilsonSupreme Court of the United States · 1829
- Clark v. AllenSupreme Court of the United States · 1947
- The Cherokee TobaccoSupreme Court of the United States · 1871
- Karnuth v. United States Ex Rel. AlbroSupreme Court of the United States · 1929
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. BootsCourt of Appeals for the First Circuit · 1996
- Behring International, Inc. v. Imperial Iranian Air ForceDistrict Court, D. New Jersey · 1979
- United States v. MillerDistrict Court, N.D. New York · 1998
- SCM Corp. v. United StatesUnited States Customs Court · 1977
- Sneaker Circus, Inc. v. CarterDistrict Court, E.D. New York · 1978
6 more not listed; retrieve them via the Exa API.