Legal Opinion
Squibb v. United States
United States Customs Court
Decided February 25, 1952No. 8094; Entry No. 736359, etcPublishedCited by 5 opinions
1Opinion of the Court
Lawbence, Judge:
The appeals for reappraisement enumerated in schedule “A,” attached hereto and made a part of the decision herein, were consolidated for trial and will be decided as one case. No. 145139-A is a so-called test case, while the other five appeals relate to “duress” entries in which advances were voluntarily made by the importers to meet the value returned by the appraiser in the test case.
The merchandise in controversy consists of what are known as Iceland squat .steel drums which were imported filled with medicinal cod-liver oil. It appears from the record that the oil was…
2Cases cited6 opinions
- Worthington v. RobbinsSupreme Court of the United States · 1891
- United States v. SchoverlingSupreme Court of the United States · 1892
- United States v. Braun Chemical Co.Court of Customs and Patent Appeals · 1911
- Colby v. United StatesCourt of Customs and Patent Appeals · 1912
- Concord Watch Co. v. United StatesUnited States Customs Court · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. Arnold Pickle & Olive Co.Court of Customs and Patent Appeals · 1981
- United States v. SquibbUnited States Customs Court · 1953
- Millmaster International, Inc. v. United StatesUnited States Customs Court · 1968
- United States v. American Agar & Chemical Co.United States Customs Court · 1955
- United States v. E. R. Squibb & SonsCourt of Customs and Patent Appeals · 1954