Legal Opinion

Pioneer Import Corp. v. United States

United States Customs Court

Decided May 20, 1942No. C. D. 636PublishedCited by 2 opinions

1Opinion of the Court

Ekwall, Judge:

This case involves an importation of rayon staple fiber imported at the port of Charleston, S. C. In the original protest the plaintiff claims that the entry should be rcliquidated “on the-ground of clerical error in the entry of Rayon Staple Fibre at a higher value than the proper dutiable value under the law, as returned by the Appraiser.” In an amendment to the protest it is alleged as follows:

The addition made to the invoice value should not have been considered as a. voluntary addition under Section 487 to make a value considered by the importer to be the proper value of…

2Cases cited1 opinion

  1. Stein v. United StatesCourt of Customs and Patent Appeals · 1910

3Cited by2 opinions

  1. Eurasia Import Co. v. United StatesUnited States Customs Court · 1942
  2. Eurasia Import Co. v. United StatesUnited States Customs Court · 1942

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