Nichols & Co. v. United States

Ford, Judge.

This appeal is from the judgment of the U.S. Customs Court, 80 Cust. Ct. 26, C.D. 4734. 447 F. Supp. 455 (1978) granting the Government’s motion for summary judgment based on the doctrine of collateral estoppel. We affirm.

The Customs Court held the importer was estopped from reliti-gating the valuation issue decided by a prior reappraisement case between the parties involving the same merchandise, appraised at the same value (which value remained constant during the period of time involved herein), exported by the same French manufacturer, imported by the same importer under the…