Legal Opinion

Mutual Supply Co. v. United States

United States Customs Court

Decided March 31, 1952No. 8104; Entry Nos. 2810; 3358; 2381PublishedCited by 1 opinion

1Opinion of the Court

Ford, Judge:

This application for a review of tbe decision and judgment of tbe trial court was filed under tbe provisions of title 28 U. S. C., section 2636 (a). When tbis case was originally before the second division of tbis court, United States v. Mutual Supply Co., 20 Cust. Ct. 418, Reap. Dec. 7578, it involved tbe question of whether or not these clams should be appraised on the basis of tbe American selling price under section 402 (g) of the Tariff Act of 1930. In tbe above decision it was held that tbe proper basis for appraisement of tbe instant merchandise was tbe American selling…

2Cases cited3 opinions

  1. Loudon ex rel. Floyd v. United StatesUnited States Customs Court · 1942
  2. United States v. Mutual Supply Co.United States Customs Court · 1948
  3. Florea & Co. v. United StatesUnited States Customs Court · 1949

3Cited by1 opinion

  1. Graves v. United StatesUnited States Customs Court · 1968

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