Legal Opinion
Paredes v. United States
United States Customs Court
Decided July 31, 1969No. R.D. 11675; Entry No. 60086, etcPublishedCited by 5 opinions
1Opinion of the Court
WilsoN, Judge:
Four appeals for reappraisement were consolidated for trial. The merchandise consists of plaster of Paris statues and bas reliefs which were manufactured and exported by W.H. Bos-sons (Sales) Limited, Cheshire, England. The merchandise was exported in R65/4900 on June 2, 1964; in B65/4917 on May 1, 1964; in B67/7722 on October 1,1966; and in R67/7723 on August 15, 1966.
Appraisement was made on the basis of export value under section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, at the invoice unit prices,…
2Cases cited9 opinions
- United States v. Knit WitsUnited States Customs Court · 1969
- Hub Floral Manufacturing Co. v. United StatesUnited States Customs Court · 1969
- Park Avenue Imports v. United StatesUnited States Customs Court · 1969
- United States v. Lockwood & FreidinUnited States Customs Court · 1968
- Shalom Baby Wear, Inc. v. United StatesUnited States Customs Court · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. Bud Berman Sportswear, Inc.United States Customs Court · 1971
- Bud Berman Sportswear, Inc. v. United StatesCourt of Customs and Patent Appeals · 1972
- Ampex Professional Products Co. v. United StatesUnited States Customs Court · 1972
- Paredes v. United StatesUnited States Customs Court · 1971
- Joseph A. Paredes & Co. v. United StatesUnited States Customs Court · 1972