Legal Opinion
E & S Freedman Associates v. United States
United States Court of International Trade
Decided April 25, 1988No. Consolidated Court No. 79-05-00779, 76-06-01502, 76-12-02767, 77-04-00599, 77-06-01097, 78-01-00126, 78-05-00962, and 78-12-02131Published
1Opinion of the Court
Opinion and Order
Watson, Judge:
In this action plaintiff challenges the appraised value of cigarette lighters imported from Japan in 178 entries during the period from January, 1972 through September, 1978.
The merchandise was appraised on the basis of export value, as defined in Section 402(b) of the Tariff Act of 1930, as the commercial invoices. While the parties initially agreed that export value was the proper statutory basis of appraisement for the merchandise, they disagreed as the plaintiffs claim that the amounts shown *305on the invoices as buying commissions should be deducted from the…
2Cases cited4 opinions
- Haddad & Sons, Inc. v. United StatesUnited States Customs Court · 1965
- B & W Wholesale Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1971
- Mitsubishi International Corp. v. United StatesUnited States Customs Court · 1977
- Bruce Duncan Co. v. United StatesUnited States Customs Court · 1978