Legal Opinion

Universal Carloading & Distributing Co. v. United States

United States Customs Court

Decided January 25, 1940No. 4712; Entry Nos. 362823, 842210PublishedCited by 5 opinions

1Opinion of the Court

Dallinger, Judge:

These appeals to reappraisement involve the question of the dutiable values of certain cream separators imported from Belgium, and entered at the port of New York. In the case of appeal 129636-A the 25 cream separators covered thereby were invoiced at 263 belgas each, c. i. f. New York and entered at 263 belgas each less the nondutiable charges; and were appraised on the basis of the United States value thereof at $60.44 each. In the case of appeal 129637-A the 25 cream separators covered thereby are in three different sizes and were invoiced at 251, 263, and 294 belgas each,…

2Cases cited1 opinion

  1. Johnson Co. v. United StatesCourt of Customs and Patent Appeals · 1926

3Cited by5 opinions

  1. United States v. CorriganUnited States Customs Court · 1956
  2. Corrigan v. United StatesUnited States Customs Court · 1954
  3. Corrigan v. United StatesUnited States Customs Court · 1954
  4. Corrigan v. United StatesUnited States Customs Court · 1954
  5. Samuel Shapiro & Co. v. United StatesCourt of Customs and Patent Appeals · 1964

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