Legal Opinion

Magnolia Petroleum Co. v. United States

United States Customs Court

Decided April 26, 1965No. A.R.D. 188; Entry No. B-47, etcPublishedCited by 1 opinion

1Opinion of the Court

Ford, Judge:

Appellant lias brought this application for review of the judgment of the lower court in five reappraisement appeals, R58/23368 through R58/23372, which were consolidated for trial. Magnolia Petroleum Company v. United States, 53 Cust. Ct. 355, Reap. Dec. 10786, decided June 30, 1964.

The importations in controversy, the dutiable valuation of which is at issue, consist of what is described in the record as a chrome bead catalyst, which was manufactured and exported from West Germany during the months of December 1956 and January, February, and March 1957. Each of the shipments was…

2Cases cited2 opinions

  1. Polaroid Corporation v. The United States of AmericaCourt of Appeals for the First Circuit · 1956
  2. Magnolia Petroleum Co. v. United StatesUnited States Customs Court · 1964

3Cited by1 opinion

  1. International Armament Corp. v. United StatesUnited States Customs Court · 1979

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